Publication Date
1-1988
Journal
North Carolina Law Review
Abstract
The current tax treatment of qualified pension and profit sharing plans has been criticized by commentators as an unfair and expensive tax expenditure. In this Article, Professor Zelinsky challenges this characterization and defends the current treatment of qualified plans on the ground that it is at least as attractive as its alternatives and superior to many of them. After evaluating the current treatment and the alternatives under the criteria of measurability, administrability, liquidity, equity, and simplicity, Professor Zelinsky concludes that the present treatment of qualified plans can be viewed as an acceptable part of a normative income tax.
Volume
66
First Page
315
Publisher
North Carolina Law Review Association
Disciplines
Entertainment, Arts, and Sports Law | Jurisprudence | Law | Law and Economics | State and Local Government Law | Tax Law
Recommended Citation
Edward A. Zelinsky,
The Tax Treatment of Qualified Plans: A Classic Defense of the Status Quo,
66
N.C. L. Rev.
315
(1988).
https://larc.cardozo.yu.edu/faculty-articles/654
Included in
Entertainment, Arts, and Sports Law Commons, Jurisprudence Commons, Law and Economics Commons, State and Local Government Law Commons, Tax Law Commons
