The Resource A positive account of the realization rule

A positive account of the realization rule

Label
A positive account of the realization rule
Title
A positive account of the realization rule
Creator
Subject
Language
eng
Summary
The article first considers the two traditional explanations for the realization rule. The next two sections provide a positive account of the realization rule. Section II considers and evaluates possible explanations for the realization rule - specifically, valuation, liquidity, political necessity, and the popular conception of income. Section III develops the inefficiency and inequity problems that explain the absence of a pure realization-based tax
Citation source
In: Tax law review. - New York. - Vol. 57 (2004),
http://library.link/vocab/creatorName
Schenk, D.H
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
disposal
Label
A positive account of the realization rule
Instantiates
Publication
Label
A positive account of the realization rule
Publication

Library Locations

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