Once a legal, acceptable practice, tax avoidance evolved into being illegal and unacceptable. This article discusses the alterations to legislation and the changing attitudes of taxpayers, their advisers and the judiciary that facilitated this evolution.
"The Evolution of Tax Avoidance,"
Revenue Law Journal:
2, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol5/iss2/4