Corporate Tax Shelters in a Global Economy: Why They Are a Problem and What We Can Do About It

Daniel Shaviro

in Books from American Enterprise Institute

Abstract: This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed to design a truly effective tax reform.

Keywords: tax reform; corporate taxes; tax code; AEI Press; AEI Archive (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2004
ISBN: 0-8447-7182-1
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Persistent link: https://EconPapers.repec.org/RePEc:aei:rpbook:51652

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