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new framework for determining the magnitude of the corporate tax shelter problem

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Date Issued:
2003
Summary:
This dissertation introduces a new definition of a corporate tax shelter as any deduction taken by a corporation that was not intended as a tax expenditure by Congress. Unlike predecessor definitions of tax shelters that utilize laundry lists of indicators, this new definition effectively excludes tax code abuses, yet allows for the employment of legitimate corporate loopholes. Under this new paradigm of a tax shelter, a simple macro-framework utilizing only readily-available data and public information produced results estimating the impact of corporate tax shelters on federal receipts similar to estimates produced by other researchers using complicated econometric models that rely heavily on confidential tax return information.
Title: A new framework for determining the magnitude of the corporate tax shelter problem.
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Name(s): DiCicco, Joel Mark.
Florida Atlantic University, Degree grantor
Thai, Khi V., Thesis advisor
Type of Resource: text
Genre: Electronic Thesis Or Dissertation
Issuance: monographic
Date Issued: 2003
Publisher: Florida Atlantic University
Place of Publication: Boca Raton, Fla.
Physical Form: application/pdf
Extent: 212 p.
Language(s): English
Summary: This dissertation introduces a new definition of a corporate tax shelter as any deduction taken by a corporation that was not intended as a tax expenditure by Congress. Unlike predecessor definitions of tax shelters that utilize laundry lists of indicators, this new definition effectively excludes tax code abuses, yet allows for the employment of legitimate corporate loopholes. Under this new paradigm of a tax shelter, a simple macro-framework utilizing only readily-available data and public information produced results estimating the impact of corporate tax shelters on federal receipts similar to estimates produced by other researchers using complicated econometric models that rely heavily on confidential tax return information.
Identifier: 9780496426508 (isbn), 12041 (digitool), FADT12041 (IID), fau:12589 (fedora)
Collection: FAU Electronic Theses and Dissertations Collection
Note(s): Thesis (Ph.D.)--Florida Atlantic University, 2003.
College for Design and Social Inquiry
Subject(s): Tax shelters--United States
Corporations--Taxation--United States
Held by: Florida Atlantic University Libraries
Persistent Link to This Record: http://purl.flvc.org/fau/fd/FADT12041
Sublocation: Digital Library
Use and Reproduction: Copyright © is held by the author with permission granted to Florida Atlantic University to digitize, archive and distribute this item for non-profit research and educational purposes. Any reuse of this item in excess of fair use or other copyright exemptions requires permission of the copyright holder.
Use and Reproduction: http://rightsstatements.org/vocab/InC/1.0/
Host Institution: FAU
Is Part of Series: Florida Atlantic University Digital Library Collections.