Tax Shelter and Tax Administration

  • Keisuke MoritaEmail author


Tax shelter, which allows taxpayers to avoid tax through complicated transactions, has become a serious problem for the tax administration since the 1990s. Slemrod (Natl Tax J 57: 877–899, 2004) mentioned that tax revenue loss from abusive tax shelter was estimated to be between $14.5 billion and $18.4 billion in 1999 and increased by 50% in 1993. Wilson (Account Rev 84: 969–999, 2009) showed that the mean federal tax deficiency associated with use of tax shelter is over $375 million. Bankman (Natl Tax J 57: 925–936, 2004) pointed out that tax shelter makes fiscal planning difficult and hinders the efficient distribution of resources.


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© Springer Nature Singapore Pte Ltd. 2018

Authors and Affiliations

  1. 1.Kanagawa UniversityYokohamaJapan

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