About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

59 N.Y. L. Sch. L. Rev. 281 (2014-2015)
Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility

handle is hein.journals/nyls59 and id is 291 raw text is: 













VOUM  591041


    RICHARD L. KAPLAN AND DAWSON J. PRICE


    Change and Continuity in Fringe Benefit

    Taxation: Seeking Sense and Sensibility

    59 N.Y.L. SCH. L. REv. 281 (2014-2015)
























ABOUT THE AUTHORS: Richard L. Kaplan (J.D., Yale University) is the Peer and Sarah Pedersen
Professor of Law at the University of Illinois at Urbana-Champaign. Dawson J. Price (J.D. 2014, University
of Illinois at Urbana-Champaign) is an attorney in private practice. Professor Kaplan presented an earlier
version of this article at the Annual Meeting of the Canadian Law and Economics Association on September
20, 2014. The views expressed in this article are solely those of the authors and do not necessarily represent
or reflect the views of their respective employers.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most