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Legislating Against Tax Avoidance

2019; RELX Group (Netherlands); Linguagem: Inglês

10.2139/ssrn.3389613

1556-5068

Michael Littlewood,

Economic and Fiscal Studies

This paper advances the argument that General Anti-Avoidance Rules or GAARs (that is, rules against tax avoidance as such) should be as simple as possible; that most countries’ GAARs (including the UK’s) are counterproductively complex; and that it would therefore be advantageous to simplify them. The paper comprises the text of Michael Littlewood’s address to the UK Labour Party’s workshop on tax avoidance, Portcullis House, London, 16 May 2019.