Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
A Response To Professor Choi’S Beyond Purposivism In Tax Law, Reuven S. Avi-Yonah
A Response To Professor Choi’S Beyond Purposivism In Tax Law, Reuven S. Avi-Yonah
Law & Economics Working Papers
This response to Professor Choi’s excellent article questions whether the proposals made by the article can solve the tax shelter problem, and argues that a better response is to bolster purposivism with a statutory general anti-abuse rule (GAAR).