The More Things Change – Much Talk of Reform, but are Real Results Likely?
This article expresses skepticism that some of the proposals of the National Commission on Fiscal Responsibility and Reform (the so-called “debt commission”) are likely to go far as part of any tax reform associated with deficit reduction, and it describes one recent judicial decision that at least temporarily calls into question the codification of the economic substance doctrine.
National Commission on Fiscal Responsibility and Reform, debt commission, tax reform, deficit reduction, economic substance doctrine
Place of Original Publication
Journal of Taxation of Investments
28 Journal of Taxation of Investments 89 (2011)
Jensen, Erik M., "The More Things Change – Much Talk of Reform, but are Real Results Likely?" (2011). Faculty Publications. 483.