Formally Legal, Probably Wrong: Corporate Tax Shelters, Practical Reason and the New Textualism

Stanford Law Review

Volumn 53, Issue 6, 2001, Pages 1541-

  Walsh, Alexandra M ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0347078636     PISSN: 00389765     EISSN: None     Source Type: Journal    
DOI: 10.2307/1229550     Document Type: Article

References (5)

1. Albert B. Crenshaw, When Shelters Aren't Aboveboard, WASH. POST, Nov. 23, 1999, at E1.
2. th Cong. 86-101 (1999) [hereinafter Hearing] (statement of Harold R. Handler, Tax Section, N.Y. State Bar Assoc., concluding that sheltering activity has significantly impacted tax revenue).
3. th Cong. 86-101 (1999) [hereinafter Hearing] (statement of Harold R. Handler, Tax Section, N.Y. State Bar Assoc., concluding that sheltering activity has significantly impacted tax revenue).
4. th Cong. 86-101 (1999) [hereinafter Hearing] (statement of Harold R. Handler, Tax Section, N.Y. State Bar Assoc., concluding that sheltering activity has significantly impacted tax revenue).
5. But see Martin A. Sullivan, Shelter Fallout? Corporate Taxes Down, Profits Up, TAX NOTES, Aug. 2, 1999, at 653 (noting that there is as yet no evidence linking the decline in the ratio of corporate tax receipts to corporate profits).