The General Theory of Tax Avoidance
收藏NBER1986-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1868
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资源简介：
This paper outlines a general set of principles for tax avoidance. Most of at least the common tax avoidance schemes can be reinterpreted as making use of one or more of these principles. Four such methods are described. In a perfect capital market, these methods would enable the astute taxpayer to
提供机构：
美国国家经济研究局
创建时间：
1986-03-01
