Coase-Sandor Working Paper Series in Law and Economics
Title
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
Recommended Citation
David A. Weisbach, "Corporate Tax Avoidance" (John M. Olin Program in Law and Economics Working Paper No. 202, 2004).
Additional Information
Chicago Unbound includes both works in progress and final versions of articles. Please be aware that a more recent version of this article may be available on Chicago Unbound, SSRN or elsewhere.