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Markel & Polsky on Taxing Punitive Damages

By Lawrence Solum

Dan Markel and Gregg D. Polsky (Florida State University College of Law and Florida State University - College of Law) have posted Taxing Punitive Damages on SSRN. Here is the abstract:

This Article addresses two basic and important questions given astonishingly sparse attention in both litigation and in scholarship: how do and how should punitive damages and taxes intersect?

This article's normative recommendations are tethered to the policy proposals earlier outlined in two companion articles that appeared this year, Retributive Damages, and How Should Punitive Damages Work? (Cornell LR 2009; Penn LR 2009)

Additionally, we analyze some of the puzzles that emerge from study of this area even under the current law.

Full post as published by Legal Theory Blog on June 30, 2009 (boomark / email).