Taxing Beta, Exempting Alpha: A Benchmark-Based Inheritance Regime

SSRN Electronic Journal 2026 Preprint Open access

Read full text

Authors: Gary R. Cornell

DOI: 10.2139/ssrn.6198558

Cited by: 0

References: 23

Fields of Study & Subjects

Economic and Fiscal Studies Corporate Taxation and Avoidance Legal and Constitutional Studies

References 23