Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty....

Past decade has witnessed growing interest to tax avoidance across disciplines, outside the traditional law and accounting. This was at least partly stimulated by politicians, mass media, and public focussing on tax avoidance, often conflated with tax evasion, in many countries in the wake of...

Introduction / Yuliya Epifantseva and Nigar Hashimzade -- Part A: Tax avoidance : definition and trends -- Historical and case law perspective on tax avoidance / Jane Frecknall-Hughes -- Tax avoidance culture as legislative tax reduction engine / Henry Ordower -- "A cloud of words" or "trompe...

Introduction / Yuliya Epifantseva and Nigar Hashimzade -- Part A: Tax avoidance : definition and trends -- Historical and case law perspective on tax avoidance / Jane Frecknall-Hughes -- Tax avoidance culture as legislative tax reduction engine / Henry Ordower -- "A cloud of words" or "trompe...