Changing the Calculus: Making Tax Shelters Unprofitable

Katarina Olivia Savino

National Tax Journal, 2005, vol. 58, issue 3, 471-82

Abstract: Tax shelters in the late 1990s gave rise to large tax savings for taxpayers, considerable fees for professionals, and large revenue losses for the government. Discouraging participation in tax shelters requires decreasing the profitability of such participation. This article describes how recent measures deter tax shelters by either decreasing the expected benefits or increasing the expected costs of tax shelters to the various participants. The article also suggests additional measures to further deter tax shelters.

Date: 2005
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.17310/ntj.2005.3.11 (application/pdf)
https://doi.org/10.17310/ntj.2005.3.11 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:58:y:2005:i:3:p:471-82

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().