文章基本信息

标题：Tax Shelter Malpractice Cases and Their Implications for Tax Compliance
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作者：Soled, Jay A.
期刊名称：American University Law Review
出版年度：2008
卷号：58
期号：2
页码：2
出版社：American University Washington College of Law
摘要：In malpractice lawsuits, taxpayers prevailed in courtrooms, around arbitration tables, and in settlement negotiations against peddlers of abusive tax shelters. This analysis illustrates how the tax shelter malpractice experience embodies many virtues that yield tax compliance. From these virtues emerge several important lessons on how to curb aggressive tax planning. Evident from these virtues and lessons is that malpractice litigation is a powerful tool in the sphere of tax compliance, and, where possible, reforms should be instituted to further promote its use.
关键词：Tax shelter malpractice; Tax planning; Tax compliance