| dc.contributor.author | Schlunk, Herwig J. | |
| dc.date.accessioned | 2014-08-26T19:45:14Z | |
| dc.date.available | 2014-08-26T19:45:14Z | |
| dc.date.issued | 2002 | |
| dc.identifier.citation | 80 Tex. L. Rev. 859 (2002) | en_US |
| dc.identifier.uri | http://hdl.handle.net/1803/6679 | |
| dc.description | article published in law review | en_US |
| dc.description.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. | en_US |
| dc.format.extent | 1 PDF (35 pages) | en_US |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Texas Law Review | en_US |
| dc.subject.lcsh | Corporations -- Taxation -- United States | en_US |
| dc.title | Little Boxes: Can Optimal Commodity Tax Methodology Save the Debt-Equity Distinction? | en_US |
| dc.type | Article | en_US |
| dc.identifier.ssrn-uri | http://ssrn.com/abstract=250795 | |
