Browsing Vanderbilt Law School Faculty Works by Subject "Income tax -- Law and legislation -- United States"
Now showing items 1-3 of 3
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(Vanderbilt Journal of Transnational Law, 1988)If the sole object of our tax law is certainty, then the quest for a bright-line, mechanical test would appear to be justified. Fairness, however, is an equally important objective. If fairness is sacrificed in our rush ...
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(Virginia Tax Review, 2006)Under current tax law, there can be considerable period-by-period divergence between a taxpayer's after-tax income and her desired or actual consumption. This divergence will cause the taxpayer to borrow. One can view such ...
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(Michigan Law Review, 2000)Given the current tax rate structure - where the marginal tax rate of some persons exceeds the corporate tax rate and the marginal tax rate of others is exceeded by it - corporations are generally well advised to employ ...