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Law & Economics Working Papers

Tax Law

2023

Textualism

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A Response To Professor Choi’S Beyond Purposivism In Tax Law, Reuven S. Avi-Yonah Mar 2023

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).