Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication
- Publication Type
Articles 1 - 3 of 3
Full-Text Articles in Law
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.
Where Do We Go From Here - An Overview, Milton Handler
Where Do We Go From Here - An Overview, Milton Handler
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.