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Keywords: horizontal equity
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Journal Articles
Instilling Subpart F with Horizontal Equity as Applicable to Individual U.S. Shareholders
Available to Purchase
The ATA Journal of Legal Tax Research (2020) 18 (1): 1–18.
Published: 27 November 2019
... of horizontal equity based on tax neutrality. This article will expose the lack of horizontal equity, as applied to individual (not corporate) U.S. shareholders, by being both over-inclusive and under-inclusive. It is over-inclusive in imposing punitive tax consequences when tax avoidance is unachievable...
