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Changing the Calculus: Making Tax Shelters Unprofitable

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  • Savino, Katarina Olivia

Abstract

Tax shelters in the late 1990s gave rise to large tax savings for taxpayers, considerable fees for professionals, and large revenue losses for the government. Discouraging participation in tax shelters requires decreasing the profitability of such participation. This article describes how recent measures deter tax shelters by either decreasing the expected benefits or increasing the expected costs of tax shelters to the various participants. The article also suggests additional measures to further deter tax shelters.

Suggested Citation

  • Savino, Katarina Olivia, 2005. "Changing the Calculus: Making Tax Shelters Unprofitable," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(3), pages 471-482, September.
    • Handle: RePEc:ntj:journl:v:58:y:2005:i:3:p:471-82
    DOI: 10.17310/ntj.2005.3.11
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    File URL: https://doi.org/10.17310/ntj.2005.3.11
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    Cited by:

    1. Sungsoo Yoon & Seung Won Yoo, 2007. "Diffusion of Tax Innovation and Post‐Audit Settlement," Accounting Research Journal, Emerald Group Publishing Limited, vol. 20(2), pages 89-95, December.

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