Keeping the Faith: The Permanent Campaign Against Tax Shelters

E. Ray Beeman

National Tax Journal, 2005, vol. 58, issue 3, 449-70

Abstract: This paper provides a narrative of recent government efforts to regain control over tax shelters, while occasionally pointing out how all of the approaches to dealing with tax shelters reflect efforts to answer the same basic, yet fundamental, question––what is a tax shelter? The compulsion to construct the definitive definition of a tax shelter has persisted for decades, and this paper offers some reasons for this persistence, concluding with a bit of speculation on whether the search for that definition ultimately will come to fruition or, rather, result in a permanent campaign against tax shelters.

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:58:y:2005:i:3:p:449-70

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