A Response to Professor Choi’s Beyond Purposivism in Tax Law
Document Type
Article
Publication Date
2023
Abstract
This response to Professor Choi’s excellent article questions whether the proposals made by the article can solve the tax shelter problem, and argues that a better response is to bolster purposivism with a statutory general anti-abuse rule (GAAR).
Recommended Citation
Avi-Yonah, Reuven S., "A Response to Professor Choi’s Beyond Purposivism in Tax Law" (2023). Public Law & Legal Theory Working Papers. 96.
https://repository.law.umich.edu/pub_law_archive/96
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