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

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dc.contributor.authorSchlunk, Herwig J.
dc.date.accessioned2014-08-26T19:45:14Z
dc.date.available2014-08-26T19:45:14Z
dc.date.issued2002
dc.descriptionarticle published in law reviewen_US
dc.description.abstractOptimal 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.extent1 PDF (35 pages)en_US
dc.format.mimetypeapplication/pdf
dc.identifier.citation80 Tex. L. Rev. 859 (2002)en_US
dc.identifier.ssrn-urihttp://ssrn.com/abstract=250795
dc.identifier.urihttp://hdl.handle.net/1803/6679
dc.language.isoen_USen_US
dc.publisherTexas Law Reviewen_US
dc.subject.lcshCorporations -- Taxation -- United Statesen_US
dc.titleLittle Boxes: Can Optimal Commodity Tax Methodology Save the Debt-Equity Distinction?en_US
dc.typeArticleen_US

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