Federal Income Tax: Doctrine, Structure, and Policy

Federal Income Tax: Doctrine, Structure, and Policy
ISBN-10
0327174633
ISBN-13
9780327174639
Series
Federal Income Tax
Category
Law
Pages
802
Language
English
Published
2012-02-16
Publisher
LexisNexis
Authors
Joseph M. Dodge, J. Clifton Fleming Jr., Robert J. Peroni

Description

In this well-rounded and student-friendly casebook, theory and policy discussions are threaded throughout the text material, which provides the basis for dealing with the problems and questions that now appear at the end of the section or subsection to which they relate. This Fourth Edition maintains the overall approach and feel of the Third Edition. It also: • remains problem oriented; • begins with an overview laying out the tax system's basic features and introducing students to fundamental principles and policies; • continues to address the differences between income and consumption taxation early in the book so that students can follow this theme throughout; • discusses the competing views of a normative income tax base: the Schanz-Haig-Simons approach and ability-to-pay realization approach; • provides broad coverage of the federal income tax as it exists and does so in a coherent, structure-based way that facilitates student learning; and • converts many of the questions from the Third Edition into notes and problems that are easier to engage, and simplifies the examples.

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