Towards Equal Tax Treatment of Economically Equivalent Financial Instruments: Proposals for Taxing Prepaid Forward Contracts, Equity Swaps, and Certain Contingent Debt Instruments

Authors

David F. Levy

Recommended Citation

Levy, David F. (2023) "Towards Equal Tax Treatment of Economically Equivalent Financial Instruments: Proposals for Taxing Prepaid Forward Contracts, Equity Swaps, and Certain Contingent Debt Instruments," Florida Tax Review: Vol. 3: No. 1, Article 9.
Available at: https://scholarship.law.ufl.edu/ftr/vol3/iss1/9