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

Journal of Taxation of Investments, p. 89, Spring 2011

Case Legal Studies Research Paper No. 2011-25

Posted: 7 Oct 2011 Last revised: 15 Oct 2011

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: October 5, 2011

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

JEL Classification: K34

Suggested Citation

Jensen, Erik M., The More Things Change – Much Talk of Reform, but are Real Results Likely? (October 5, 2011). Journal of Taxation of Investments, p. 89, Spring 2011 ; Case Legal Studies Research Paper No. 2011-25. Available at SSRN: https://ssrn.com/abstract=1939544

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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