Little Boxes: Can Optimal Commodity Tax Methodology Save the Debt-Equity Distinction?

16 Pages Posted: 29 Nov 2000

See all articles by Herwig J. Schlunk

Herwig J. Schlunk

Vanderbilt University - Law School

Date Written: November 5, 2000

Abstract

Optimal commodity tax methodology has been proposed as a way of making difficult line drawing decisions in the income tax. This paper explores some practical difficulties with the approach, and concludes that in one area - the debt-equity divide - the approach is unlikely to prove useful over any significant time horizon.

Suggested Citation

Schlunk, Herwig, Little Boxes: Can Optimal Commodity Tax Methodology Save the Debt-Equity Distinction? (November 5, 2000). Available at SSRN: https://ssrn.com/abstract=250795 or http://dx.doi.org/10.2139/ssrn.250795

Herwig Schlunk (Contact Author)

Vanderbilt University - Law School ( email )

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