Liability Insurance: A Reply to Professor Utz

8 Pages Posted: 18 May 2021

See all articles by Jeffrey H. Kahn

Jeffrey H. Kahn

Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program

Date Written: April 19, 2021

Abstract

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

Kahn, Jeffrey H., Liability Insurance: A Reply to Professor Utz (April 19, 2021). 171 Tax Notes 473 (2021), FSU College of Law, Law, Business & Economics Paper No. 21-05, Available at SSRN: https://ssrn.com/abstract=3848308

Jeffrey H. Kahn (Contact Author)

Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program ( email )

425 W. Jefferson Street
Tallahassee, FL 32306
United States
850.644.7474 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/jkahn.html

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
30
Abstract Views
167
PlumX Metrics