文章基本信息

标题：Kaestner Fails: The Way Forward
本地全文：下载
作者：Gans, Mitchell M.
期刊名称：William & Mary Business Law Review
印刷版ISSN：2159-7146
电子版ISSN：2159-7219
出版年度：2020
卷号：11
期号：3
页码：651-694
出版社：College of William & Mary Law School
摘要：This past term, the Supreme Court applied the Due Process Clause to prevent the states from closing down a tax strategy that employs out-of-state trusts. Many had hoped that the case would serve as a vehicle for the Court to overrule taxpayer-friendly precedents that make the strategy possible. But it failed. The question that emerges is whether the decision leaves the states with a path to address the strategy and thereby prevent it from being used to exacerbate issues of inequality. After examining the decision, this Article considers the options available to the states and then suggests a way forward.
关键词：Tax Shelters; Trusts & Trustees; Trusts & Trustees--Taxation; Due Process of Law; Income Tax; Stare Decisis; Grantor Trusts