This paper develops a general theoretical framework within which a heterogeneous group taxpayers confront a market that supplies a variety of schemes for reducing tax liability, and uses this framework to explore the impact of a wide range of anti-avoidance policies. Schemes differ in their...

This paper develops a general theoretical framework within which a heterogeneous group taxpayers confront a market that supplies a variety of schemes for reducing tax liability, and uses this framework to explore the impact of a wide range of anti-avoidance policies. Schemes differ in their...

Keane M. J. and Garvey E. (2006) Measuring the employment effects of the Rural Renewal Tax Scheme, Regional Studies 40, 359-374. The paper presents evidence on the effectiveness of the Rural Renewal Tax Scheme introduced by the Irish Government in 1998. The rationale for the scheme puts the...