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Taxation & Estate Planning

: TaxProf Blog

Luke: Henry Simons and the Economic Substance Doctrine

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Charlene Luke (Florida) has posted What Would Henry Simons Do?: Using an Ideal to Shape and Explain the Economic Substance Doctrine, 10 Hous. Bus. & Tax J. ___ (2010), on SSRN. Here is the abstract: This Article discusses the potential results of injecting the Haig-Simons (H-S) income concept into the...

Full post as published by TaxProf Blog on August 11, 2010 (boomark / email).

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