Abstract

http://ssrn.com/abstract=1885722
 
 

Footnotes (29)



 


 



Revisiting the Taxation of Punitive Damages


Gregg D. Polsky


University of North Carolina (UNC) at Chapel Hill - School of Law

Dan Markel


Florida State University College of Law (deceased)

September 8, 2011

Virginia Law Review In Brief, Vol. 97, pp. 73-82, 2011
FSU College of Law, Public Law Research Paper No. 510
UNC Legal Studies Research Paper No. 1885722

Abstract:     
In our recent article, Taxing Punitive Damages, available at http://ssrn.com/abstract=1421879, we argued (1) that plaintiffs in punitive damages cases should be allowed to introduce to the jury evidence regarding the deductibility of those damages by defendants, and (2) that this jury tax-awareness approach is better than the Obama Administration’s suggested alternative of disallowing those deductions.

To our delight, Professor Larry Zelenak and Paul Mogin have each provided published comments to our piece on Virginia Law Review's In Brief companion website. Professor Zelenak’s thoughtful response focuses on our prescriptive claim that jury tax-awareness is better than nondeductibility, while Mr. Mogin disputes our doctrinal claim that the tax evidence is admissible. In this reply, we offer our answers to these and related challenges.

Number of Pages in PDF File: 10

Keywords: tax, torts, punitive damages

Accepted Paper Series


Download This Paper

Date posted: July 15, 2011 ; Last revised: September 10, 2011

Suggested Citation

Polsky, Gregg D. and Markel, Dan, Revisiting the Taxation of Punitive Damages (September 8, 2011). Virginia Law Review In Brief, Vol. 97, pp. 73-82, 2011; FSU College of Law, Public Law Research Paper No. 510; UNC Legal Studies Research Paper No. 1885722. Available at SSRN: http://ssrn.com/abstract=1885722

Contact Information

Gregg D. Polsky
University of North Carolina (UNC) at Chapel Hill - School of Law ( email )
Van Hecke-Wettach Hall, 160 Ridge Road
CB #3380
Chapel Hill, NC 27599-3380
United States
Dan Markel (Contact Author)
Florida State University College of Law (deceased)
Feedback to SSRN


Paper statistics
Abstract Views: 967
Downloads: 87
Download Rank: 172,062
Footnotes:  29

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.234 seconds