避税的一般论-毕业论文外文翻译(3篇).docxVIP

第一篇 The General Theory of Tax Avoidance1.1 AbstractThispaper outlines a general set of principles for taxavoidance. Most of at least the common tax avoidance schemescan be reinterpreted as making use of one or more of these principles. Four such methods are described.In a perfect capitalmarket, these methods would enable the astute taxpayer toeliminate all taxation on capital income. The fact that the taxsystem raises revenue is attributed to lack of astuteness of thetaxpayer and/or lack of perfection of the capital market.Accordingly, models which attempt to analyze the effects oftaxation assuming rational, maximizing taxpayers working within aperfect capital market may give misleading results.A full analysis of tax avoidance cannot be conducted withina partial equilibrium model; transactions which reduce one individuals tax liability may at the same time increase anothers.We delineate tax avoidance schemes which reduce theaggregate tax liabilities of the participants.Much of thegeneral equilibrium gain from tax avoidancearises fromdifferences in tax rates, both across individuals and acrossclasses of income. Our analysis is shown to have implicationsboth for patterns of ownership of assets and the timing oftransfers.1.2 IntroductionIt used to be said that there were two things that wereunavoidable:death and taxes.There is a widespread feelingtoday that under our present tax code only one of these isunavoidable. What I wish to discuss today is why this is so, andhow the extent of tax avoidance would be affected by some of themajor tax reforms presently being discussed.To do this, I shall first explain a general set of principles for tax avoidance, Section I. and then present fourmethods of implementing these principles ,Section II .InSection III, I discussed what determines the limits on the extentto which individuals can take advantage of tax avoidance—schemes.Many transactions, while they seem to reduce the taxliabilities to some parties to the transaction, incre