Francesco Parisi (University of Minnesota – Law School; University of Bologna), Emanuela Carbonara (University of Bologna – Department of Economics), Claire A. Hill (University of Minnesota Law School), & Philip A. Curry (University of Waterloo) have posted Institutional Flexibility in Tax Law and Enforcement on SSRN. Here is the abstract:
Taxation is one of the few things that we can take as a given in life. People will always look for ways to minimize the tax burdens that law seeks to impose on them. Indeed, there is a very well developed industry devoted to that end. Taxation is one of the few things that we can take as a given in life. People will always look for ways to minimize the tax burdens that law seeks to impose on them. Indeed, there is a very well-developed industry devoted to that end.