Title

The More Things Change – Much Talk of Reform, but are Real Results Likely?

Abstract

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.

Keywords

National Commission on Fiscal Responsibility and Reform, debt commission, tax reform, deficit reduction, economic substance doctrine

Publication Date

2011

Document Type

Article

Place of Original Publication

Journal of Taxation of Investments

Publication Information

28 Journal of Taxation of Investments 89 (2011)

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COinS Erik M. Jensen Faculty Bio