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1 [i] (2004)

handle is hein.amenin/aeiabbq0001 and id is 1 raw text is: 












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Corporate tax shelters are usually thought of as impeitrable
transactions, devoid of economic substance, devised by very
srart people to confuse everyone through aggressive gaining
of labyrinthine legal and tax rules. Dan Shaviro, a very smart
person, has managed to produce a Lud tract 'it corporate tax
sheltrs that conbines economic substance and clear legal
principles in a gamely manner. His contribution is accessible
to scholars. practitioners, anid toitpolkyakers and shuh. serve
as their roadunap in this increasingly irnportant area.
           -Mihir A. Desai, Rock Center Associate Professor,
           Harvard Business School and faculty research fellow,
                      National Bureau of Economic Research

One of Professor Shaviros great strengths is providing a coher-
ent analytic framework with whkich to viewa specific policy issues.
These two pieces show Shaviro at his best- Shaviro has adopted
just the right angle of attack to the problern of tax shelters in
general, and to cross-border arbitrage in particular. The pieces
are -well written and are certain to becomne a standard part of
discourse nm these sulbjects.
       --joseph Bankman, Ralph M   Parsons Professor of Law
                          and Business Stanord Law School


WHY THEY ARE A PROBLEM AND


WHAT WE CAN DO ABOUT IT


ISBN 0-8447-7182--1
                 5 l100



9 780844 771823  B  I

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