Document Type
Article
Publication Date
7-2024
Abstract
In her thoughtful column on cost sharing, Mindy Herzfeld explains the history of costsharing arrangements (CSAs) going all the way back to 1966, and then asks several questions, including: “Should the existing CSA regs be scrapped in favor of another regime, or simply eliminated as a choice for taxpayers?”
Recommended Citation
Avi-Yonah, Reuven S. "Has Cost Sharing Outlived Its Usefulness?" Tax Notes International 115 (2024): 695.