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26 Nov 2009, 8:49 am
I'll be presenting Taxing Punitive Damages, my paper with Gregg Polsky that I hope will be compete in the sexiest tax paper of the year competition next spring. [read post]
23 Aug 2012, 2:07 pm by Victor
Gregg Polsky (North Carolina) has a terrific paper on the topic: Private Equity Management Fee Conversions (Tax Notes 2009) Coverage of this story: Jesse Drucker, Bloomberg New York Times Washington Post Gawker   [read post]
4 Sep 2012, 6:00 pm by LindaMBeale
Presumably any American who wants to be informed is aware that GOP presidential candidate Mitt Romney's claim to business acumen resides in his experience at a private equity firm that made much of its money by ramping up debt at purchased firms and using that debt to repay whatever (usually relatively small) investment the equity firm partners made in what has come to be known as "LBO" deals (for "leveraged buyout"). [read post]
25 Mar 2007, 7:16 pm
  (Although Minnesota tax prof Gregg Polsky has raised concerns about the validity of the check-the-box regs for failing to faithfully apply the resemblance test, my own view is that the regs are valid as a matter of institutional deference to a reasonable agency interpretation of the Code.) [read post]
1 Aug 2008, 2:04 pm
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