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

Issue

2

First Page

315

Last Page

366

Publisher

North Carolina Law Review Association

Keywords

Economics Law, Tax Policy, Taxation, Jurisprudence, Sports Law, State and Local Government Law

Disciplines

Entertainment, Arts, and Sports Law | Jurisprudence | Law | Law and Economics | State and Local Government Law | Tax Law

Download

Share

COinS