Document Type
Article
Publication Date
9-20-2021
Publication Information
172 Tax Notes Fed. 1887 (2021).
Abstract
In this report, Aprill and Mayer argue that there is no uniform answer to the question whether a tax exemption is a subsidy, and they urge policymakers and exempt organizations to note the distinctions when changes to laws or other guidance regarding exemption are under consideration.
Recommended Citation
Lloyd H. Mayer & Ellen P. Aprill,
Tax Exemption Is Not a Subsidy–Except for When It Is,
172 Tax Notes Fed. 1887 (2021)..
Available at:
https://scholarship.law.nd.edu/law_faculty_scholarship/1978
COinS
Comments
"Special Report"