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This has been on my mind for quite a while: is there a way to set up saving structures like those of Big Corp to poor people - i.e. find a way for the people least able to pay tax to pay less of it.

Would you mind chatting about your expertise here? Do you think there is any feasible way of generalizing these tax avoidance structures so that Joe and Jane can reap some of those sweet sweet loophole benefits as well?



There's usually a high fixed cost to them. The merely averagely rich have been taking advantage of them, but gradually the low-cost loopholes are closed, e.g. https://www.accountingweb.co.uk/any-answers/isle-of-man-tax-...

Mind you, most actually poor people have a low tax incidence in the first place due to progressive tax rates.


sorry for the nitpick, but I don't think tax incidence [0] is the term you were looking for here. it's hard for poor people to take advantage of tax loopholes because they don't directly pay much tax after the standard deduction and (possibly) EITC. whether they bear the burden (ie, tax incidence) of taxes levied against other entities is controversial.

[0] https://en.wikipedia.org/wiki/Tax_incidence




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