• Login
    View Item 
    •   Home
    • Yale Law School Faculty Scholarship
    • Faculty Scholarship Series
    • View Item
    •   Home
    • Yale Law School Faculty Scholarship
    • Faculty Scholarship Series
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

    All of openYLSCommunitiesPublication DateAuthorsTitlesSubjectsThis CollectionPublication DateAuthorsTitlesSubjects

    My Account

    LoginRegister

    Statistics

    Display statistics

    Comprehensive Income Taxation: A Response

    • CSV
    • RefMan
    • EndNote
    • BibTex
    • RefWorks
    Thumbnail
    Name:
    Comprehensive_Income_Taxation_ ...
    Size:
    706.8Kb
    Format:
    PDF
    Download
    Author
    Bittker, Boris
    
    Metadata
    Show full item record
    URI
    http://hdl.handle.net/20.500.13051/1735
    Abstract
    In an earlier article, Professor Bittker argued that the Haig-Simons economic definition of income would not be a useful basis for income tax reform because it yields no help in dealing with many of the most vexing problems, because its "no preference" approach would lead to sweeping changes which would be unacceptable even to its advocates, and because it gives no assistance in determining the merits of suggested "preferences" or "exceptions" to its sweeping inclusions. Professor Musgrave and Dr. Pechman in the November issue, and Dean Galvin in this issue, defended the concept as a useful basis for tax reform, rejecting Professor Bittker's ad hoc approach. This is Professor Bittker's answer to their challenges.
    Collections
    Faculty Scholarship Series

    entitlement

     
    DSpace software (copyright © 2002 - 2025)  DuraSpace
    Quick Guide | Contact Us
    Open Repository is a service operated by 
    Atmire NV
     

    Export search results

    The export option will allow you to export the current search results of the entered query to a file. Different formats are available for download. To export the items, click on the button corresponding with the preferred download format.

    By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.

    To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export. The amount of items that can be exported at once is similarly restricted as the full export.

    After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.