Tax avoidance and the rule of law / edited by Graeme S. Cooper.
1997
K4486 .T385 1997 (Mapit)
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Details
Title
Tax avoidance and the rule of law / edited by Graeme S. Cooper.
Added Author
Added Corporate Author
Imprint
Amsterdam, The Netherlands : IBFD Publications in association with the Australian Tax Research Foundation, [1997]
Copyright
©1997
Description
378 pages ; 24 cm
Formatted Contents Note
Conflicts, challenges and choices: the rule of law and anti-avoidance rules / Graeme Cooper
Tax avoidance: in economics, law and public choice / Michael Brooks and John Head
The role of judges / Neil Brooks
Judicial interpretation and the role of anti-abuse 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
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 Muten
Reducing tax avoidance by changing structures, process and drafting / Ivor Richardson
The politics and practicalities of checking tax avoidance in the United States / Charles H. Gustafson.
Tax avoidance: in economics, law and public choice / Michael Brooks and John Head
The role of judges / Neil Brooks
Judicial interpretation and the role of anti-abuse 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
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 Muten
Reducing tax avoidance by changing structures, process and drafting / Ivor Richardson
The politics and practicalities of checking tax avoidance in the United States / Charles H. Gustafson.
Bibliography, etc. Note
Includes bibliographical references.
Location
STA
Call Number
K4486 .T385 1997
Language
English
ISBN
9070125986
9789070125981
9789070125981
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