2014-05-30
The Effect of 'Excessive' Tax Planning and Tax Setting on Welfare: Action Needed?
Publication
Publication
Erasmus Law Review , Volume 7 - Issue 1 p. 13- 23
__Abstract__ This article presents a literature review on the welfare effects of excessive company taxation practices. The article intends to structure the debate by sketching a conceptual framework of thought for the topic under consideration and places the existing literature within this framework. The article ends with a thought-provoking discussion between two extreme papers in the literature, one against tax planning and one in favour. The discussion is concluded by identifying the fundamental differences in assumptions underlying both approaches.
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| hdl.handle.net/1765/51506 | |
| Erasmus Law Review | |
| Organisation | Erasmus School of Law |
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Vrijburg, H. (2014). The Effect of 'Excessive' Tax Planning and Tax Setting on Welfare: Action Needed?. Erasmus Law Review, 7(1), 13–23. Retrieved from http://hdl.handle.net/1765/51506 |
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