企业避税

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper Series Pub Date : 2004-01-01 DOI:10.2139/SSRN.487103

D. Weisbach

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引用次数: 122

摘要

本文分析了企业避税问题。说明了如何利用资金的边际效率成本和应纳税所得额措施的最优弹性来分析问题，确定适当的允许税收筹划范围。然后，它分析了解决避税问题的税法的最佳形式，比如法律是应该使用更详细的规则还是更广泛的标准。

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Corporate Tax Avoidance

This essay analyzes the problem of corporate tax avoidance. It shows how the marginal efficiency cost of funds and optimal elasticity of taxable income measures can be used to analyze the problem and determine the proper scope of allowable tax planning. It then analyzes the optimal form of tax laws addressing shelters, such as whether the law should use more detailed rules or broad standards.

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University of Chicago Coase-Sandor Institute for Law & Economics Research Paper Series

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