An efficiency approach to reforming a realization-based tax
Resource Information
The work An efficiency approach to reforming a realization-based tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
An efficiency approach to reforming a realization-based tax
Resource Information
The work An efficiency approach to reforming a realization-based tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- An efficiency approach to reforming a realization-based tax
- Language
- eng
- Summary
- In a previous article (A positive account of the realization rule, TLR (2004), no. 3 ; p. 355-396) the author developed a positive account of the realization rule and concluded that such a rule is an inevitable feature of the US hybrid income tax because an accrual tax is both infeasible and politically unacceptable. Nevertheless, because of efficiency and equity concerns, a pure realization rule is indefensible in a system intended to impose a tax burden on capital. Since neither an accrual tax or a pure realization rule is viable, the task for policymakers is to determine where along the continuum between the two to draw the line. This article develops a model of how policymakers should make that determination. It proposes that in reforming the US hybrid, realization-based tax, policymakers use a methodology borrowed from the economics literature
- Citation source
- In: Tax law review. - New York. - Vol. 57 (2004),
- Geographic coverage
- North America
- Language note
- English
Context
Context of An efficiency approach to reforming a realization-based taxWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/XYm7WfJfCR0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/XYm7WfJfCR0/">An efficiency approach to reforming a realization-based tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work An efficiency approach to reforming a realization-based tax
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/XYm7WfJfCR0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/XYm7WfJfCR0/">An efficiency approach to reforming a realization-based tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>