Skip to content

Alvin C. Warren, Jr., The Timing of Taxes, 39 Nat'l. Tax J. 499 (1986).

Abstract: This paper considers the conditions under which the deferral or acceleration of a tax will not affect its present value. Expenditure and wage taxation, estate and gift taxation, dividend taxation, income taxation of deferred compensation, and income taxation of insurance companies are examined to draw some general conclusions about the significance of their common attributes for tax policy analysis.