Document Type
Article
Publication Date
2-2021
Abstract
In this installment of Academic Perspectives on SALT, the authors argue that if New York’s proposed Billionaire Mark-to-Market Tax Act is enacted, it should be upheld against any constitutional challenge based on retroactivity.
Recommended Citation
Avi-Yonah, Reuven S., David Gamage, Kirk J. Stark, and Darien Shanske. "Is New Y Is New York’s Mark-t s Mark-to-Market Act Unconstitutionally Retr et Act Unconstitutionally Retroactive?" TaxNotes State 99, no. 6 (2021): 541-548.
Included in
Constitutional Law Commons, Legislation Commons, Taxation-State and Local Commons, Tax Law Commons
Comments
Reprinted with the permission of Tax Analysts.