Child Categories

Executive Compensation

Interest in Disguise: Taxing the “Time Value of Money”

January 25, 2024

Daniel I. Halperin, Interest in Disguise: Taxing the “Time Value of Money”, 95 Yale L.J. 506 (1986).
Deferred Compensation Revisited

January 25, 2024

Daniel Halperin & Ethan Yale, Deferred Compensation Revisited, 114 Tax Notes 939 (2007).

Interest in Disguise: Taxing the “Time Value of Money”