Tax Policy v. Revenue Policy: Qualified Plans, Tax Expenditures, and the Flat, Plan Level Tax

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Publication Date

Winter 1994

Journal

Virginia Tax Review

Volume

13

Issue

3

First Page

591

Last Page

610

Publisher

University of Virginia School of Law

Keywords

Economics Law, Tax Policy, Taxation, Discrimination, Social Group Issues, Taxation--Federal

Disciplines

Law | Law and Economics | Taxation-Federal | Tax Law

Recommended Citation

Edward A. Zelinsky, Tax Policy v. Revenue Policy: Qualified Plans, Tax Expenditures, and the Flat, Plan Level Tax, 13 Va. Tax Rev. 591 (1994).
https://larc.cardozo.yu.edu/faculty-articles/909