Morality of Tax Avoidance, The

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Prebble, Zoe
Prebble, John
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2010
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INTRODUCTION|This article addresses the question of whether tax avoidance is moral. It considers tax avoidance in a number of contexts, but, in deference to the subject of this symposium issue of the Creighton University Law Review, it specially mentions tax avoidance in the context of estate planning. Estate planning ordinarily involves taking precautions to protect one's property from taxation, from creditors, or from spouses and others with family-based claims. These precautions typically entail transactions that transfer assets from one person to other people or to other entities. With such transferred assets goes income that the assets generate. Planning to minimize, or sometimes to avoid, tax on such income is thus frequently a bedfellow of estate planning. Sometimes income tax minimization can overshadow the apparent goal of protecting assets.|For these reasons, while not all estate planning is accompanied by tax planning, the expressions "estate planning" and "tax planning" frequently find themselves together. These expressions are so often concatenated as "estate and tax planning" that it will surprise no reader of this article to hear that an electronic search for ["estate and tax planning" course] returns nearly thirty-thousand entries, with offerings from university law and business faculties, technical institutes, publishers, private training providers, and enterprising individuals all over the world. Princeton University, which, famously, does not have a law school, even posts a page of tax planning advice...
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43 Creighton L. Rev. 693 (2009-2010)
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Creighton University School of Law
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