Tax Professionals Behaving Badly

Posted: 9 Oct 2004 Last revised: 15 May 2019


In this article, the authors contemplate why tax professionals behave badly (that is, unethically), forming highly suspect corporate tax shelters that are void of any economic substance. The reason, they conclude, is simple: money and opportunity. When it comes to corporate tax shelters, there is plenty of both. Establishment of these shelters generates enormous fees, and the penalties and ethical oversight surrounding their formation are virtually nonexistent. Pending legislation, however, creates a glimmer of hope that tax professionals may have no choice but to cease their bad behavior - or face more serious consequences.

Suggested Citation

Pollack, Sheldon D. and Soled, Jay, Tax Professionals Behaving Badly. Tax Notes, Vol. 105, No. 2, October 11, 2004, Available at SSRN:

Sheldon D. Pollack (Contact Author)

University of Delaware ( email )

419 Purnell Hall
Newark, DE 19716
United States
(302) 831-1803 (Phone)


Jay Soled

Rutgers University ( email )

1 Washington Park
Newark, NJ 07901-1825
United States
(973) 353-1727 (Phone)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
PlumX Metrics