Tax Breaks and Special Interests

My colleague Rebecca Kysar, an expert on taxation and on statutory interpretation, has a post on Paul Caron’s TaxProf Blog about how courts should interpret laws (known as “transition rules”) that provide tax advantages to certain, targeted taxpayers. Unsurprisingly, these payers often employ lobbyists to help them obtain such rules. This raises a number of difficult questions, and Rebecca tackles them both in her post and in her forthcoming article in Cornell Law Review. Well worth a read!

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