Islame Hosny, an associate in Pryor Cashman's Tax Group, wrote an article, "Qualified Opportunity Zones: A Critical Tax Analysis of the Capital Gain Requirement," that appears in the Spring 2023 issue of the Rutgers Business Law Review.
In this companion article to an earlier work in the Yale Journal on Regulation Notice and Comment, Islame expands on his previous analysis and examines the schism between critical tax theory and traditional tax policy and explores how such tension could be caused by the lack of taxpayer demographic information. By analyzing the capital gain requirement of the QOZ program through a critical tax lens, the article demonstrates that by considering taxpayer demographics, critical tax theory could bolster tax policy analysis by helping us see what traditional tax policy does not.
Read the full article using the links below.
Resources
- [Rutgers Business Law Review] Qualified Opportunity Zones: A Critical Tax Analysis of the Capital Gain Requirement
- [Rutgers Business Law Review] Vol. 18, Spring 2023
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