Coase-Sandor Working Paper Series in Law and Economics

Publication Date

2004

Publication Title

Law & Economics Working Papers

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.

Number

202

Included in

Law Commons

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