Corporate Tax Avoidance

27 Pages Posted: 16 Jan 2004  

David A. Weisbach

University of Chicago - Law School; Center for Robust Decisionmaking on Climate & Energy Policy (RDCEP)

Date Written: January 2004

Abstract

This essay analyzes the problem of corporate tax avoidance. It shows how the marginal efficiency cost of funds and optimal elasticity of taxable income measures can be used to analyze the problem and determine the proper scope of allowable tax planning. It then analyzes the optimal form of tax laws addressing shelters, such as whether the law should use more detailed rules or broad standards.

Keywords: taxation, tax planning, tax law, tax shelters

Suggested Citation

Weisbach, David A., Corporate Tax Avoidance (January 2004). U Chicago Law & Economics, Olin Working Paper No. 202. Available at SSRN: https://ssrn.com/abstract=487103 or http://dx.doi.org/10.2139/ssrn.487103

David Weisbach (Contact Author)

University of Chicago - Law School ( email )

1111 E. 60th St.
Chicago, IL 60637
United States
773-702-3342 (Phone)
773-702-0730 (Fax)

Center for Robust Decisionmaking on Climate & Energy Policy (RDCEP) ( email )

5735 S. Ellis Street
Chicago, IL 60637
United States

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