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The Logic of Tax: Federal Income Tax Theory and Policy
The Logic of Tax Federal Income Tax Theory and Policy
Author: Joseph M. Dodge
Income taxation explained in conceptual terms: the idea of ?income? (the same taxpayer?s dollars should not be taxed twice or deducted twice); economics (efficiency and welfare); tax fairness (ability to pay); business accounting principles; and the time?value-of?money concept. Virtually all features of the tax system (except certain line?drawin...  more »
ISBN-13: 9780314558688
ISBN-10: 0314558683
Pages: 343
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Publisher: West Publishing Company
Book Type: Paperback
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