The bankruptcy of conventional tax timing wisdom is deeper than semantics: A rejoinder to Professors Kaplow and Warren

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© 1987 Stanford Law Review. The numerical simulations in this rejoinder were made possible through the use of equipment provided by the I.B.M. Corporation. Joe Bankman, Tom Griffith, Mark Kelman, Roberta Romano, and Alan Schwartz made helpful comments on earlier drafts. I am also indebted to Bill Klein for very helpful discussions concerning the subject matter. All remaining errors are my own. Formerly SSWP 599.

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