Li, Jiao; Degl'Innocenti, Duccio Gamannossi; Rablen, … - 2021
Recent years have witnessed the growth of mass-marketed tax avoidance schemes aimed at the middle (not top) of the … tax, and for tax authority anti-avoidance efforts, of tax avoidance of this type. In a model that allows for both demand … avoid, and above which they avoid maximally; (2) the per-dollar price of tax avoidance is decreasing in income under …