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- W3122034995 abstract "While frequently invoked, the level playing field ideal and its practical embodiment in tax legislation has received relatively little analysis. This paper examines the economic arguments surrounding the level playing field doctrine. I conclude that leveling the playing field is an issue of little economic importance and that efforts to level the playing field like those recently enacted are likely to create more important nonneutralities than those they eliminate. They may however contribute to the perceived fairness of the tax system." @default.
- W3122034995 created "2021-02-01" @default.
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- W3122034995 date "1987-01-01" @default.
- W3122034995 modified "2023-09-27" @default.
- W3122034995 title "Should Tax Reform Level the Playing Field" @default.
- W3122034995 hasPublicationYear "1987" @default.
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