This article, jointly written by a British and an American academic, describes the American experience in identifying and attacking tax avoidance. The article was part of a symposium issue of the British Tax Review, published by Sweet and Maxwell, devoted to tax avoidance issues around the globe.
United States, Taxation, Tax Avoidance
Place of Original Publication
British Tax Review
The Control of Avoidance: The United States Alternative
Tiley, John and Jensen, Erik M., "The Control of Avoidance: The United States Alternative" (2006). Faculty Publications. 582.