Concepedia

Statutory Anti-avoidance

Statutory Anti-Avoidance is a legal principle within the interpretation of tax statutes that belongs to the genus of anti-avoidance doctrines and is differentiated by its derivation from express statutory provisions designed to negate tax benefits obtained through arrangements that, while formally compliant with the law, circumvent the intended purpose of the legislation.

24

Publications

730

Citations

31

Authors

12

Institutions

Publications per year

2017–2026

4

Parents

Publications

24

An Economic Analysis of Anti-Tax Avoidance Laws

David A. Weisbach · 2000 · 135 citations · Full text

, , +14

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

Defining Taxpayer Responsibility: In Support of a General Anti-Avoidance Principle

Judith Freedman · Oxford University Research Archive (ORA) (University of Oxford) · 2004 · 54 citations · Full text

, , +13

Profit Shifting in a Globalized World

Dhammika Dharmapala · AEA Papers and Proceedings · 2019 · 36 citations

, , +17

1–5 of 24

Authors

31

  1. JF
    Judith Freedman

    University of Oxford, United Kingdom

    4 publications · 107 citations

    4

    h-index

  2. JP
    John Prebble

    Victoria University of Wellington, New Zealand

    4 publications · 73 citations

    4

    h-index

  3. RP
    Rebecca Prebble

    Victoria University of Wellington, New Zealand

    2 publications · 30 citations

    2

    h-index

  4. AP
    Ana Paula Dourado

    University of Lisbon, Portugal

    2 publications · 44 citations

    2

    h-index

  5. DA
    David A. Weisbach

    University of Chicago, United States

    2 publications · 215 citations

    2

    h-index

1–5 of 31

Institutions

12

  1. Victoria University of Wellington

    Wellington, New Zealand

    4 h-index

    5 publications

    92 citations

  2. University of Chicago

    Chicago, United States

    3 h-index

    3 publications

    251 citations

  3. Vienna University of Economics and Business

    Vienna, Austria

    3 h-index

    3 publications

    60 citations

  4. The University of Notre Dame Australia

    Fremantle, Australia

    3 h-index

    3 publications

    60 citations

  5. University of Oxford

    Oxford, United Kingdom

    2 h-index

    2 publications

    74 citations

  6. Rutgers, The State University of New Jersey

    New Brunswick, United States

    1 h-index

    1 publications

    18 citations

  7. International Monetary Fund

    Washington D.C., United States

    1 h-index

    2 publications

    20 citations

  8. University of Warwick

    Coventry, United Kingdom

    1 h-index

    1 publications

    12 citations

1–8 of 12

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 43 citations

    3

    h-index

  2. EC Tax Review

    3 publications · 55 citations

    3

    h-index

  3. Intertax

    3 publications · 57 citations

    2

    h-index

  4. Asia-Pacific tax bulletin

    1 publications · 20 citations

    1

    h-index

  5. Bulletin for international taxation

    1 publications · 31 citations

    1

    h-index

1–5