The Category Imperative: The Classification of Tax Loopholes
39 Journal of State Taxation 47 (CCH, Winter 2020)
43 Pages Posted: 28 Apr 2021
Date Written: August 1, 2020
Abstract
This paper classifies the numerous types of legal loopholes used by tax professionals to challenge the government's imposition of taxation. It also provides examples of the different loophole types. The article also discusses the ethical and social value of using loopholes to challenge taxation.
Suggested Citation: Suggested Citation
Swain, Andrew, The Category Imperative: The Classification of Tax Loopholes (August 1, 2020). 39 Journal of State Taxation 47 (CCH, Winter 2020), Available at SSRN: https://ssrn.com/abstract=3806080 or http://dx.doi.org/10.2139/ssrn.3806080
Do you have negative results from your research you’d like to share?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.