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Christopher H. Hanna (SMU) has published The Real Value of Tax Deferral, 61 Fla. L. Rev. 203 (2009). Here is the abstract:
A leading law professor [William D. Andrews] wrote a quarter-century ago that deferral of gain “is not as serious as outright exemption, but it is the next best thing.” Few tax law academics would disagree. But how important…