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Aggressive Tax Policy versus Aggressive Tax Planning

Author

Listed:
  • Akın, Emre

Abstract

While the world taxpayers focus on aggressive tax planning, the world jurisdictions try to deal with that especially under the leadership OECD. Until now, it is hard to say that jurisdictions are successful to solve this problem. And some other countries have started to take unilateral measures to combat aggressive tax planning, which the author describes this as "aggressive tax policy"(ATPol).

Suggested Citation

  • Akın, Emre, 2020. "Aggressive Tax Policy versus Aggressive Tax Planning," MPRA Paper 100844, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:100844
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    File URL: https://mpra.ub.uni-muenchen.de/100844/1/MPRA_paper_100844.pdf
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    More about this item

    Keywords

    aggressive tax policy; aggressive tax planning; international tax; unilateral measures;
    All these keywords.

    JEL classification:

    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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