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Articles 1 - 8 of 8
Full-Text Articles in Law
Justice Brennan's "Passion", Julius Cohen
Introduction, Monroe E. Price
Judicial Process As An Empirical Study: A Comment On Justice Brennan's Essay, Charles M. Yablon
Judicial Process As An Empirical Study: A Comment On Justice Brennan's Essay, Charles M. Yablon
Cardozo Law Review
No abstract provided.
Post-Structuralism, The Ethical Relation, And The Law, Drucilla Cornell
Post-Structuralism, The Ethical Relation, And The Law, Drucilla Cornell
Cardozo Law Review
No abstract provided.
National Socialism And German Jurisprudence From 1933 To 1945, Arthur Kaufmann
National Socialism And German Jurisprudence From 1933 To 1945, Arthur Kaufmann
Cardozo Law Review
No abstract provided.
National Socialist Jurisprudence And Academic Continuity: A Comment On Professor Kaufmann's Article, Mathias Reimann
National Socialist Jurisprudence And Academic Continuity: A Comment On Professor Kaufmann's Article, Mathias Reimann
Cardozo Law Review
No abstract provided.
Regulation And The United States Corporation: An Alternative To Law-And-Economics, Jan G. Deutsch
Regulation And The United States Corporation: An Alternative To Law-And-Economics, Jan G. Deutsch
Cardozo Law Review
No abstract provided.
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
The Tax Treatment Of Qualified Plans: A Classic Defense Of The Status Quo, Edward A. Zelinsky
Faculty Articles
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.