The Revolutionary 2012 Kansas Tax Act
Issue Date
2012Author
Dickinson, Martin B., Jr.
Mazza, Stephen W.
Keenan, Michael R.
Publisher
University of Kansas School of Law
Type
Article
Version
http://ssrn.com/abstract=2239113
Metadata
Show full item recordAbstract
This article analyzes the major Kansas tax legislation enacted in May of 2012. It describes in detail the provisions of the new legislation and their operation, examines aspects of the new law that may be “gamed” by taxpayers, suggests provisions that should be clarified by statute or regulations, and finally explores some of the practical effects of the new law on State revenue and the distribution of the burden of taxation in Kansas.
Description
Full-text available at SSRN. See link in this record.
Collections
Citation
Martin B. Dickinson Jr., Stephen W. Mazza & Michael R. Kennan, The Revolutionary 2012 Kansas Tax Act, 61 U. KAN. L. REV. 295 (2012).
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