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Einstein's Theory of Taxation

William A. Drennan, Southern Illinois University School of Law

Abstract

Albert Einstein said "the hardest thing in the world to understand is the income tax." The new nonqualified deferred compensation rules are a testament to Einstein's brilliance. The new rules will fail to achieve their statutory purpose, will create traps for the unwary, and should be repealed retroactively.

Suggested Citation

William A. Drennan. 2008. "Einstein's Theory of Taxation" ExpressO
Available at: http://works.bepress.com/william_drennan/4