Open Access. Powered by Scholars. Published by Universities.®
State and Local Government Law Commons™
Open Access. Powered by Scholars. Published by Universities.®
- Discipline
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- Administrative Law (345)
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- Institution
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- University of San Diego (253)
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- Keyword
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- Ohio (67)
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- Publication
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- California Regulatory Law Reporter (253)
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- Publication Type
Articles 511 - 521 of 521
Full-Text Articles in State and Local Government Law
Office Of Administrative Law, C. Traxler, M. Livingston
Office Of Administrative Law, C. Traxler, M. Livingston
California Regulatory Law Reporter
No abstract provided.
Office Of The Auditor General, C. Traxler, M. Livingston
Office Of The Auditor General, C. Traxler, M. Livingston
California Regulatory Law Reporter
No abstract provided.
Board Of Registration For Geologists And Geophysicists, J. Lindemuth
Board Of Registration For Geologists And Geophysicists, J. Lindemuth
California Regulatory Law Reporter
No abstract provided.
Board Of Medical Quality Assurance, S. Mazza, T. Sullivan, J. D'Angelo
Board Of Medical Quality Assurance, S. Mazza, T. Sullivan, J. D'Angelo
California Regulatory Law Reporter
No abstract provided.
Board Of Registered Nursing, S. Mazza
Board Of Registered Nursing, S. Mazza
California Regulatory Law Reporter
No abstract provided.
Board Of Certified Shorthand Reporters, K. Megli
Board Of Certified Shorthand Reporters, K. Megli
California Regulatory Law Reporter
No abstract provided.
State Banking Department, M. Daniels
State Banking Department, M. Daniels
California Regulatory Law Reporter
No abstract provided.
California Energy Commission, S. Kalemkiarian, M. Strand
California Energy Commission, S. Kalemkiarian, M. Strand
California Regulatory Law Reporter
No abstract provided.
Public Utilities Commission, S. Lindsley, L. Tice, R. Venberg
Public Utilities Commission, S. Lindsley, L. Tice, R. Venberg
California Regulatory Law Reporter
No abstract provided.
State Immunity From Federal Suit -- When Can Congress Alter The Balance?, Gene R. Shreve
State Immunity From Federal Suit -- When Can Congress Alter The Balance?, Gene R. Shreve
Articles by Maurer Faculty
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
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.