This Article argues that aggressive corporate tax avoidance is legally impermissible based upon the essential nature of the corporate form. The history of the debate over the essential nature of the corporation is substantial. This debate has been reinvigorated by the Supreme Court’s recent opinions, CitizensUnited v. Federal Election Commission and Burwell v. HobbyLobby Stores, Inc., which explore the scope of corporate rights.
Eric C. Chaffee,
Collaboration Theory and Corporate Tax Avoidance, 76 Wash. & Lee L. Rev. 93