Zacchaeus, Moses, and the GAAR
Notes for my presentation to the 2023 Tax Policy Research Symposium, organized by the Waterloo Centre for Taxation in a Global Economy, University of Waterloo. The symposium was held in Toronto on May 4, 2023. I’m here to give an economist’s view on the General Anti-Avoidance Rule (GAAR). I’m not the one to ask about […]