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Taxation & Estate Planning

: TaxProf Blog

Raskolnikov: Relational Tax Planning Under Risk-Based Rules

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Alex Raskolnikov (Columbia) has published Relational Tax Planning Under Risk-Based Rules, 156 U. Pa. L. Rev. 1181 (2008). Here is the abstract: Risk-based rules are the tax system's primary response to aggressive tax planning. They usually grant benefits only to...

Full post as published by TaxProf Blog on August 05, 2008 (boomark / email).

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