Date of Award
2003
Document Type
Thesis
Publication Status
Version of Record
Submission Date
October 2026
Thesis/Dissertation Advisor [Chair]
Thai, Khi V.
Abstract
This dissertation introduces a new definition of a corporate tax shelter as any deduction taken by a corporation that was not intended as a tax expenditure by Congress. Unlike predecessor definitions of tax shelters that utilize laundry lists of indicators, this new definition effectively excludes tax code abuses, yet allows for the employment of legitimate corporate loopholes. Under this new paradigm of a tax shelter, a simple macro-framework utilizing only readily-available data and public information produced results estimating the impact of corporate tax shelters on federal receipts similar to estimates produced by other researchers using complicated econometric models that rely heavily on confidential tax return information.
Extent
212 p.
Recommended Citation
DiCicco, Joel Mark, "new framework for determining the magnitude of the corporate tax shelter problem" (2003). Electronic Theses and Dissertations 2000 - 2009. 583.
https://digitalcommons.fau.edu/etd_general_5/583
Identifier
FADT12041
Comments
Thesis (Ph.D.)--Florida Atlantic University, 2003.|College for Design and Social Inquiry|FAU Electronic Theses and Dissertations Collection|Thesis (Ph.D.)--Florida Atlantic University, 2003.