Download This PaperLiability Insurance: A Reply to Professor Utz
171 Tax Notes 473 (2021)
FSU College of Law, Law, Business & Economics Paper No. 21-05
8 Pages Posted: 18 May 2021
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: 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
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