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THE GENERAL THEORY OF TAX AVOIDANCE · Study

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ArticleTHE GENERAL THEORY OF TAX AVOIDANCE

Joseph Eugène Stiglitz1985

Article1985

THE GENERAL THEORY OF TAX AVOIDANCE

Joseph Eugène Stiglitz

148 citations·0/0 files stored·National Tax Journal

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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1987Pareto Efficient and Optimal Taxation and the New New Welfare Economics 2002Tax evasion, civic duty and the law abiding citizen 2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.1987Chapter 15 Pareto efficient and optimal taxation and the new new welfare economics 2025Approaches to the Economics of Discrimination 2022Tax evasion and tax avoidance 2013Taxation of Intergenerational Transfers and Wealth 2019Tax avoidance in family firms: Evidence from large private firms

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Year1985

Typearticle

Published1985-09-01

VenueNational Tax Journal

ISSN-L0028-0283

Languageen

Citations148

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1086/ntj41792029

openalex_workW1483394104

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