Concepedia

Concept

tax avoidance

Parents

15.9K

Publications

884.7K

Citations

20.3K

Authors

4K

Institutions

About

Tax avoidance is the legal minimization of tax liability through the strategic use of provisions within tax law. As an academic concept and research field, it investigates the strategies, motivations, consequences, and regulatory responses concerning taxpayer actions designed to reduce tax burdens within the bounds of legality, examining its impact on public finance, economic behavior, and legal interpretation.

Top Authors

Rankings shown are based on concept H-Index.

JS

University of Michigan

JA

Tulane University

EK

University of Vienna

TS

University of California, Irvine

MD

University of Oxford

Top Institutions

Rankings shown are based on concept H-Index.

National Bureau of Economic Research

Cambridge, United States

University of Michigan

Ann Arbor, United States

University of Chicago

Chicago, United States

University of California, Berkeley

Berkeley, United States

Stanford University

Stanford, United States