Evaluation of the U.S. Excise Tax on Buy Backs

Tax attorney Eugenio Grageda wrote an article for Thomson Reuters' Journal of Taxation examining the U.S. excise tax on buy backs. In this article, Mr. Grageda uses different criteria to evaluate whether the tax will fulfill its purpose. He also provides analysis of its operability, potential distortions, susceptibility to avoidance, fairness and objective achievement considerations.

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