THE IDEOLOGY OF TAX AVOIDANCE

Research output: Chapter in Book/Report/Conference proceedingChapter

1 Scopus citations

Abstract

William B. Barker defines tax avoidance in terms of following the letter of the law while circumventing legislative intent. The chapter, a reprint of a 2009 journal article, considers tax avoidance that ultimately is detected and successfully challenged in court. The author takes issue with moral neutrality exhibited by the judiciary in the United States toward this type of tax avoidance, arguing that tax planning techniques that intentionally create and exploit ambiguities in tax statutes should not enjoy the degree of tolerance currently allowed.

Original languageEnglish (US)
Title of host publicationThe Routledge Companion to Tax Avoidance Research
PublisherTaylor and Francis
Pages387-403
Number of pages17
ISBN (Electronic)9781317377085
ISBN (Print)9781138941342
DOIs
StatePublished - Jan 1 2017

All Science Journal Classification (ASJC) codes

  • Economics, Econometrics and Finance(all)
  • General Business, Management and Accounting

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