1.

Record Nr.

UNINA9910814509403321

Autore

Rostain Tanina

Titolo

Confidence games : lawyers, accountants, and the tax shelter industry / / Tanina Rostain and Milton C. Regan, Jr

Pubbl/distr/stampa

Cambridge, MA : , : MIT Press, , 2014

©2014

ISBN

0-262-32317-6

0-262-52977-7

0-262-32316-8

Descrizione fisica

1 online resource (421 p.)

Altri autori (Persone)

ReganMilton C

Disciplina

336.2/06

Soggetti

Tax shelters - United States - History

Tax shelters - Law and legislation - United States - History

Corporations - Taxation - United States - History

Taxation - Moral and ethical aspects - United States - History

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Includes index.

Nota di contenuto

Contents; Acknowledgments and Note on Sources; Introduction; Part I Shelters Rising; 1 The IRS under Siege; 2 Why Tax Shelters Matter; 3 Gimme Shelters; Part II Accounting Firms; 4 The Skunk Works; 5 Watson's Choice; 6 Accounting for Fraud; 7 Dances with Wolves; Part III Law Firms; 8 The Texas Juggernaut; 9 Lowering the Bar; Part IV The Reckoning; 10 Turning the Tide; 11 The Government Closes In; 12 Endgame: KPMG and Jenkens; Conclusion; Notes; Index

Sommario/riassunto

The rise and fall of a tax shelter industry that enabled some of America's richest citizens to avoid paying their fair share of taxes.