Nussim, Jacob; Tabbach, Avraham D. - 2008
regulation (e.g. Pigouvian taxes) and ex-post punishment of avoidance. The main results of this paper are that (1) ex-ante …-related parties such as lawyers and accountants may be productive in curtailing avoidance, since it acts as an ex-ante regulation for … paper examines the effects of such measures on avoidance and crime. It distinguishes between two general policy tools: ex-ante …