Liability Insurance: A Reply to Professor Utz
171 Tax Notes 473 (2021)
8 Pages Posted: 18 May 2021
Date Written: April 19, 2021
In this article, I continue my debate with Professor Stephen Utz over the tax treatment of liability insurance, arguing that there are policy justifications for the current tax treatment of liability insurance payments.
Keywords: liability insurance, insurance, tax, insured, insurer
JEL Classification: H20, H24, H25
Suggested Citation: Suggested Citation