Concepedia

Tax Avoidance Legislation

Tax Avoidance Legislation is a legal framework designed to deter or counteract legal yet economically inefficient strategies employed by taxpayers to minimize tax liabilities through artificial or non-substantive arrangements that comply with the letter but undermine the intent of tax laws.

73

Publications

3.2K

Citations

127

Authors

71

Institutions

Publications per year

2017–2026

28

Variants

Anti-avoidance LawAnti-avoidance Legislation

Parents

Publications

73

Ten Truths about Tax Shelters

David A. Weisbach · SSRN Electronic Journal · 2001 · 354 citations · Full text

, , +16

The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters

Thomas R. Kubick, Daniel P. Lynch, Michael Mayberry et al. · The Accounting Review · 2016 · 325 citations

, , +14

Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?

Erich Kirchler, Boris Maciejovsky, Friedrich Schneider · Journal of Economic Psychology · 2003 · 228 citations

, , +11

An Economic Analysis of Anti-Tax Avoidance Laws

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

, , +14

Ten Truths about Tax Shelters

David A. Weisbach · 2001 · 96 citations

, , +16

1–5 of 73

Authors

127

  1. JF
    Judith Freedman

    University of Oxford, United Kingdom

    4 publications · 127 citations

    4

    h-index

  2. DA
    David A. Weisbach

    University of Chicago, United States

    4 publications · 665 citations

    4

    h-index

  3. TS
    Terry Shevlin

    University of California, Irvine, United States

    3 publications · 137 citations

    3

    h-index

  4. TR
    Thomas R. Kubick

    University of Nebraska–Lincoln, United States

    2 publications · 419 citations

    2

    h-index

  5. TC
    Thomas C. Omer

    University of Nebraska–Lincoln, United States

    2 publications · 419 citations

    2

    h-index

1–5 of 127

Institutions

71

  1. University of Oxford

    Oxford, United Kingdom

    3 h-index

    4 publications

    160 citations

  2. University of California, Irvine

    Irvine, United States

    3 h-index

    3 publications

    137 citations

  3. University of Auckland

    Auckland, New Zealand

    3 h-index

    3 publications

    54 citations

  4. University of Chicago

    Chicago, United States

    3 h-index

    3 publications

    569 citations

  5. University of Nebraska–Lincoln

    Lincoln, United States

    2 h-index

    3 publications

    513 citations

  6. Guangdong University of Foreign Studies

    Guangzhou, China

    2 h-index

    3 publications

    88 citations

  7. University of Warwick

    Coventry, United Kingdom

    2 h-index

    2 publications

    92 citations

  8. University of Vienna

    Vienna, Austria

    2 h-index

    2 publications

    241 citations

1–8 of 71

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 618 citations

    10

    h-index

  2. Intertax

    6 publications · 120 citations

    5

    h-index

  3. EC Tax Review

    4 publications · 80 citations

    4

    h-index

  4. Journal of Business Ethics

    2 publications · 102 citations

    2

    h-index

  5. Duke journal of comparative & international law

    DJCIL · 2 publications · 37 citations

    2

    h-index

1–5