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The General Theory of Tax Avoidance

Stiglitz, Joseph E.

This article discusses the general theory of tax avoidance. Explains a general set of principles of tax avoidance. Discuss what determines the limits on the extent to which individuals can take advantage of tax avoidance schemes. Tax arbitrage across income strains facing different tax treatment. Opportunities for avoidance within the current tax structure that, under the hypothesis that capital markets are perfect.

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Title
National Tax Journal

More About This Work

Academic Units
Economics
Published Here
April 29, 2013
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