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)
Repository Citation
Jensen, Erik M., "The More Things Change – Much Talk of Reform, but are Real Results Likely?" (2011). Faculty Publications. 483.
https://scholarlycommons.law.case.edu/faculty_publications/483
