Footnotes (12)



Reconsidering Substance Over Form in PPL

Jacob Goldin

Stanford Law School; Princeton University - Department of Economics

December 10, 2012

Tax Notes, 2012

The controversy surrounding PPL v Commissioner has framed the issue as one of substance versus form, accepting that the tax in question is economically equivalent to a tax on income. However, the fact that the tax is levied on the basis of average profits rather than total profits causes it to differ from conventional income taxes in important ways.

Number of Pages in PDF File: 4

Download This Paper

Date posted: December 24, 2012  

Suggested Citation

Goldin, Jacob, Reconsidering Substance Over Form in PPL (December 10, 2012). Tax Notes, 2012. Available at SSRN: http://ssrn.com/abstract=2193390

Contact Information

Jacob Goldin (Contact Author)
Stanford Law School ( email )
559 Nathan Abbott Way
Stanford, CA 94305-8610
United States
Princeton University - Department of Economics ( email )
Princeton, NJ 08544-1021
United States
Feedback to SSRN

Paper statistics
Abstract Views: 447
Downloads: 136
Download Rank: 134,519
Footnotes:  12

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.266 seconds