Tax avoidance and the rule of law /
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| Imprint: | Amsterdam, The Netherlands : IBFD Publications in association with the Australian Tax Research Foundation, c1997. |
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| Description: | 378 p. ; 24 cm. |
| Language: | English |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/4234886 |
Table of Contents:
- Conflicts, challenges and choices - the rule of law and anti-avoidance rules / Graeme Cooper
- Part I. The rule of law and the constitutional framework
- Tax avoidance: in economics, law and public choice / Michael Brooks, John Head
- The role of judges / Neil Brooks
- Judicial interpretation and the role of anti-abulse provisions in tax law / Frans Vanistendael
- Tax reform in a quasi-constitutional perspective / John G. Head-- Tax avoidance and the rule of law: the experience of the UK / Malcolm Gammie
- Part II. The operation of the anti-avoidance rules
- The Canadian general anti-avoidance rule / Brian Arnold
- The Australian tax avoidance experience and responses: a critical review / Jeffrey Waincymer
- The Swedish experiment with a general anti-avoidance rule / Leif Mutén
- Part III. Alternatives to anti-avoidance rules
- Reducing tax avoidance by changing structures, processes and drafting / Ivor Richardson
- The politics and practicalities of checking tax avoidance in the United States / Charles H. Gustafson.