id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-12357	Brennan, Thomas; Schizer, David	TRANSACTION-SPECIFIC TAX REFORM IN THREE STEPS: THE CASE OF CONSTRUCTIVE OWNERSHIP	2024	76	.pdf	application/pdf	40265	2138	63	Alternatively, the test could ignore some contingencies, as other tax rules do.136 Another familiar one is when tax rules distort work and savings decisions.32 In general, there is less of this “regular deadweight loss” when taxpayers have no easy way to change their behavior.	cache/taxlaw-12357.pdf	txt/taxlaw-12357.txt