Masks, Magic & Games: The Use of Tax Law as a Policy Tool

American Journal of Tax Policy, Vol. 4, p. 41, 1985

39 Pages Posted: 14 Apr 2010

See all articles by Steven J. Willis

Steven J. Willis

University of Florida Levin College of Law

Date Written: 1985

Abstract

Congress often uses the Internal Revenue Code to accomplish policy goals other than mere revenue raising. Such uses result in complicated statutes, which tax lawyers seek to manipulate. Often, we frustrate the apparent statutory goals with much paperwork. Clients love this, but they learn to dis-respect the system as a result. This breeds contempt and further gaming of the tax system, which breeds complicated rules designed to frustrate the games, which breeds more games, and so forth.

Use of the tax system to accomplish policy goals is counter-productive. We need to stop doing it.

Keywords: tax, tax policy, gift leaseback

Suggested Citation

Willis, Steven J., Masks, Magic & Games: The Use of Tax Law as a Policy Tool (1985). American Journal of Tax Policy, Vol. 4, p. 41, 1985, Available at SSRN: https://ssrn.com/abstract=1589645

Steven J. Willis (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
(352) 273-0680 (Phone)
(352) 392-7647 (Fax)

HOME PAGE: http://www.law.ufl.edu/faculty/willis/

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