Show simple item record

dc.contributor.authorBittker, Boris
dc.date2021-11-25T13:34:24.000
dc.date.accessioned2021-11-26T11:38:53Z
dc.date.available2021-11-26T11:38:53Z
dc.date.issued1967-01-01T00:00:00-08:00
dc.identifierfss_papers/2416
dc.identifier.contextkey1913862
dc.identifier.urihttp://hdl.handle.net/20.500.13051/1730
dc.description.abstractTaking issue with those who contend that the income on which taxes are paid should be the same as what an economist would consider "net income," Professor Bittker urges that a neutral, scientific measure of taxable income is a mirage. In many of the vexed areas of income definition, the concept of economic income yields no help; in others, it implies results from which even its proponents would recoil. There is no touchstone for tax reform: proposals must be considered provision by provision and policy by policy, on their particular merits.
dc.titleA “Comprehensive Tax Base” as a Goal of Income Tax Reform
dc.source.journaltitleFaculty Scholarship Series
refterms.dateFOA2021-11-26T11:38:53Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/fss_papers/2416
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=3425&context=fss_papers&unstamped=1


Files in this item

Thumbnail
Name:
Comprehensive_Tax_Base_as_a_Go ...
Size:
3.775Mb
Format:
PDF

This item appears in the following Collection(s)

Show simple item record