Tax Planning, Imbalance And Production

Yoram Margalioth Eyal Sulganik Rafael Eldor Yoseph Edrey INTRODUCTION Ten years ago it was unusual to find mainstream corporate tax departments who would buy tax-sheltering ideas. Today, with the tax department viewed as a profit center, it is rare to find a major corporation that does not use them (Avi-Yonah, 2004). Such understatement of income creates inequity and inefficiency. The inequity is due to the fact that taxpayers vary in…
Professor, Tel Aviv University - Buchmann Faculty of Law, Israel
Assistant Professor, Interdisciplinary Center (IDC) Herzliyah - Arison School of Business, Israel
From  Interdisciplinary Center (IDC) Herzliyah - Arison School of Business, Israel
Professor, University of Haifa - Faculty of Law, Israel
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