On the timeliness of tax reform

Journal of Public Economics

Volumn 88, Issue 5, 2004, Pages 1043-1059

  Hines Jr , James R ^a,b  

^a UNIVERSITY OF MICHIGAN   (United States)

^b NATIONAL BUREAU OF ECONOMIC RESEARCH   (United States)

Author keywords

Tax avoidance; Tax reform; Tax shelters

Indexed keywords

EID: 0344232777     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(03)00047-1     Document Type: Article

References (19)

1. Auerbach A.J. Corporate taxation in the United States Brookings Papers on Economic Activity 14 2 1983 451-505
2. Auerbach A.J. Hines Jr. J.R. Investment tax incentives and frequent tax reforms American Economic Review 78 2 1988 211-216
3. Bankman J. The new market in corporate tax shelters Tax Notes 83 12 1999 1775-1795
4. Bhattacharyya S. Nanda V. Client discretion, switching costs, and financial innovation Review of Financial Studies 13 4 2000 1101-1127
5. Bradford D.F. Blueprints for Basic Tax Reform 2nd Edition, revised 1984 Tax Analysts Arlington, VA
6. Drèze J. Stern N. Policy reform, shadow prices, and market prices Journal of Public Economics 42 1 1990 1-45
7. Gergen M.P. 2001 The dynamics of marketing shady tax strategies. Working Paper, University of Texas Law School.
8. Gordon R.H. Hines Jr. J.R. Summers L.H. Notes on the tax treatment of structures. In: Feldstein M.S. (Ed.), The Effects of Taxation on Capital Accumulation 1987 223-254 University of Chicago Press Chicago, IL
9. Graetz M.J. Legal transitions: the case of retroactivity in tax revision University of Pennsylvania Law Review 126 1 1977 47-87
10. Kaplow L. An economic analysis of legal transitions Harvard Law Review 99 3 1986 509-617
11. Kaplow L. Optimal taxation with costly enforcement and evasion Journal of Public Economics 43 2 1990 221-236
12. King M.A. Fullerton D. (Eds.), The Taxation of Income from Capital 1984 University of Chicago Press Chicago, IL
13. Levmore S. The case for retroactive taxation Journal of Legal Studies 22 2 1993 265-307
14. Logue K.D. Tax transitions, opportunistic retroactivity, and the benefits of government precommitment Michigan Law Review 94 5 1996 1129-1196
15. Shaviro D. Economic substance, corporate tax shelters, and the Compaq case Tax Notes 88 2 2000 221-244
16. Shaviro D. When Rules Change: An Economic and Political Analysis of Transition Relief and Retroactivity 2000 University of Chicago Press Chicago, Il
17. United States Congress, Joint Committee on Taxation General Explanation of the Tax Reform Act of 1986 1987 US Government Printing Office Washington, DC
18. United States Department of the Treasury The Problem of Corporate Tax Shelters 1999 United States Department of the Treasury Washington, DC
19. Weisbach D.A. Ten truths about tax shelters Tax Law Review 55 2 2002 215-253