Containing Tax Avoidance: Anti-Avoidance Strategies

1 Introduction Traditionally the topic of tax avoidance, or how to contain it, has not been a central focus of the public finance literature.[2] Indeed, the Fifth Edition of Public Finance in Theory and Practice[3] does not mention tax avoidance at all and only makes the briefest mention of tax shelters in the contexts of interest quarantining and the US alternative minimum tax. This omission is slightly surprising given that…