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Taxation & Estate Planning

: TaxProf Blog

Fleming & Peroni: Tax Expenditure Analysis and the Normative Tax Base

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J. Clifton Fleming, Jr. (BYU) & Robert J. Peroni (Texas) have posted Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the "New Paradigm" and its Denouement, 30 Va. Tax Rev. 135 (2010). Here is the abstract: Tax expenditure analysis (TEA) requires a baseline for...

Full post as published by TaxProf Blog on September 17, 2010 (boomark / email).

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