This note develops cases to enhance modeling skills and understanding of tax law implications among students.
This note provides Instructors a means to convey the planning and policy implications of Sec. 163(d), which limits the deductibility of investment interest. Using selected investment vehicles and arbitrage concepts from Scholes and Wolfson (1992), the note develops three cases suitable for classroom use. These cases allow students to improve their modeling skills as they gain an understanding of this complex area of the tax law.
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Anderson et al. (1996) studied this question.
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