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Taxation & Estate Planning

: TaxProf Blog

Benshalom & Stead: A Critique of the Endowment Tax Consensus

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Ilan Benshalom (Hebrew University) & Kendra Stead (J.D. 2011, Northwestern) have published Values and (Market) Valuations: A Critique of the Endowment Tax Consensus, 104 Nw. U. L. Rev. 1511 (2010). Here is the Conclusion: By arguing that the endowment tax may be somewhat observable but, with regard to earning capacity,...

Full post as published by TaxProf Blog on March 15, 2011 (boomark / email).

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