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

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