Margalioth, Yoram; Sulganik, Eyal; Eldor, Rafael; … - In: Review of Law & Economics 5 (2009) 1, pp. 7-7
Tax planning is an area of growing interest and this paper is an attempt to contribute to the small formal literature on this topic. The paper analyzes the case of tax planning that manipulates the tax system to impose lower effective tax rates on gains than on losses, and proves that such tax...
