2016 Social Science Electronic Publishing, Inc. Cookies are required to use this site. But the lack of any major attention in the literature in the second half of the twentieth century may not be so surprising when one considers that it is only relatively recently that avoidance and evasion have become the major social phenomena that they now are. If you have any problems downloading this paper,please click on another Download Location above, or view our FAQ File name: SSRN-id1397468. 2008-40 Abstract: Traditionally the topic of tax avoidance, or how to contain it, has not been a central focus of the public finance literature. All Rights Reserved. We are open Monday through Friday between the hours of 8:30AM and 6:00PM, United States Eastern.