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The Resource Controversies in tax law : a matter of perspective

Controversies in tax law : a matter of perspective

Label
Controversies in tax law : a matter of perspective
Title
Controversies in tax law : a matter of perspective
Contributor
Subject
Language
eng
Summary
This book presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other's essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. This book takes the first step toward bridging the gap between these differing perspectives on tax law and policy. The book comprises six parts: (I) tax, gender, and history; (II) taxation of imputed income; (III) tax accounting : book-tax disparities; (IV) taxation of flow-through entities; (V) taxation of corporations and (VI) transfer taxation
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Infanti, A.C
Series statement
Controversies in American Constitutional Law
http://library.link/vocab/subjectName
  • tax policy
  • family taxation
  • imputed income
  • partnership
  • pass-through entity
  • tax accounting
  • corporate income tax
  • individual income tax
  • transfer tax
Label
Controversies in tax law : a matter of perspective
Instantiates
Publication
Contents
  • Introduction
  • Infanti, A.C.
  • ; p. 1-8
  • Retaking, home economics : gendered perspectives on tax equity
  • Jones, C.C.
  • ; p. 11-26
  • Gendering the marriage penalty
  • Hunter McMahon, S.
  • ; p. 27-44
  • Income computation : toward equal treatment of renters and owners
  • Ordower, H.
  • ; p. 47-63
  • Imputed rental income : reality trumps theory
  • Johnson, S.R.
  • ; p. 65-89
  • Perspectives on the relationship between financial and tax accounting
  • Kahng, L.
  • ; p. 93-110
  • Is it time to abandon accrual accounting for tax purposes?
  • Chodorow, A.
  • ; p. 111-129
  • A people's subchapter K
  • Monroe, A.
  • ; p. 133-155
  • Economic justifications for flow-through tax complexity/
  • Borden, B.T.
  • ; p. 157-173
  • Should corporations be taxpayers?
  • Brauner, Y.
  • ; p. 177-194
  • Of families and corporations : erasing the public-private divide in tax reform debates
  • Infanti, A.C.
  • ; p. 195-213
  • Norms and transfer taxes
  • Dodge, J.M.
  • ; p. 217-245
  • Portability, marital wealth transfers, and the taxable unit
  • Crawford, B.J.
  • Gerzog, W.C.
  • ; p. 247-257
Extent
xi, 263 p.
Isbn
9781472414922
Label
Controversies in tax law : a matter of perspective
Publication
Contents
  • Introduction
  • Infanti, A.C.
  • ; p. 1-8
  • Retaking, home economics : gendered perspectives on tax equity
  • Jones, C.C.
  • ; p. 11-26
  • Gendering the marriage penalty
  • Hunter McMahon, S.
  • ; p. 27-44
  • Income computation : toward equal treatment of renters and owners
  • Ordower, H.
  • ; p. 47-63
  • Imputed rental income : reality trumps theory
  • Johnson, S.R.
  • ; p. 65-89
  • Perspectives on the relationship between financial and tax accounting
  • Kahng, L.
  • ; p. 93-110
  • Is it time to abandon accrual accounting for tax purposes?
  • Chodorow, A.
  • ; p. 111-129
  • A people's subchapter K
  • Monroe, A.
  • ; p. 133-155
  • Economic justifications for flow-through tax complexity/
  • Borden, B.T.
  • ; p. 157-173
  • Should corporations be taxpayers?
  • Brauner, Y.
  • ; p. 177-194
  • Of families and corporations : erasing the public-private divide in tax reform debates
  • Infanti, A.C.
  • ; p. 195-213
  • Norms and transfer taxes
  • Dodge, J.M.
  • ; p. 217-245
  • Portability, marital wealth transfers, and the taxable unit
  • Crawford, B.J.
  • Gerzog, W.C.
  • ; p. 247-257
Extent
xi, 263 p.
Isbn
9781472414922

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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