Concepedia

Anti-avoidance Rules

Anti-Avoidance Rules is a legal doctrine in tax law that belongs to the genus of tax regulatory mechanisms and is differentiated by its function of invalidating tax-motivated transactions or structures that lack bona fide commercial purpose and are designed solely or primarily to exploit gaps or mismatches in tax rules to reduce tax liability.

41

Publications

1.3K

Citations

62

Authors

28

Institutions

Publications per year

2017–2026

16

Variants

Anti-avoidance Provisions

Parents

Children

Publications

41

An Economic Analysis of Anti-Tax Avoidance Doctrines

David A. Weisbach · SSRN Electronic Journal · 2000 · 127 citations · Full text

, , +17

Constructing Compliance: Game Playing, Tax Law, and the Regulatory State

Sol Picciotto · Law & Policy · 2007 · 118 citations

, , +14

What we know about anticonsumption: An attempt to nail jelly to the wall

Katerina Makri, Bodo B. Schlegelmilch, Robert Mai et al. · Psychology and Marketing · 2020 · 103 citations · Full text

, , +8

Anti-tax-avoidance provisions and the size of foreign direct investment

Alfons J. Weichenrieder · International Tax and Public Finance · 1996 · 82 citations

, , +14

An Economic Analysis of Anti-Tax-Avoidance Doctrines

David A. Weisbach · American Law and Economics Review · 2002 · 80 citations

, , +13

1–5 of 41

Authors

62

  1. JF
    Judith Freedman

    University of Oxford, United Kingdom

    4 publications · 129 citations

    4

    h-index

  2. JP
    John Prebble

    Victoria University of Wellington, New Zealand

    3 publications · 49 citations

    3

    h-index

  3. RP
    Rebecca Prebble

    Victoria University of Wellington, New Zealand

    2 publications · 30 citations

    2

    h-index

  4. MJ
    Martin Jacob

    WHU – Otto Beisheim School of Management, Germany

    1 publications · 51 citations

    2

    h-index

  5. AP
    Ana Paula Dourado

    University of Lisbon, Portugal

    2 publications · 44 citations

    2

    h-index

1–5 of 62

Institutions

28

  1. University of Oxford

    Oxford, United Kingdom

    3 h-index

    4 publications

    154 citations

  2. Victoria University of Wellington

    Wellington, New Zealand

    3 h-index

    4 publications

    68 citations

  3. Vienna University of Economics and Business

    Vienna, Austria

    3 h-index

    5 publications

    345 citations

  4. University of Chicago

    Chicago, United States

    2 h-index

    2 publications

    207 citations

  5. Chicago Kent College of Law

    Chicago, United States

    2 h-index

    2 publications

    207 citations

  6. Macquarie University

    Sydney, Australia

    2 h-index

    2 publications

    94 citations

  7. The University of Notre Dame Australia

    Fremantle, Australia

    2 h-index

    2 publications

    36 citations

  8. Leibniz University Hannover

    Hanover, Germany

    1 h-index

    1 publications

    51 citations

1–8 of 28

Venues

  1. EC Tax Review

    4 publications · 80 citations

    6

    h-index

  2. Intertax

    4 publications · 89 citations

    4

    h-index

  3. SSRN Electronic Journal

    Repository · 4 publications · 168 citations

    4

    h-index

  4. International Tax and Public Finance

    2 publications · 97 citations

    2

    h-index

  5. Bulletin for international taxation

    2 publications · 49 citations

    2

    h-index

1–5