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
Title remainder
A Matter of Perspective
Creator
Subject
Genre
Language
eng
Summary
This volume 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. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy
Member of
Cataloging source
MiAaPQ
http://library.link/vocab/creatorName
Infanti, Anthony C
Dewey number
343.7304
LC call number
KF6289.C668 2015
Literary form
non fiction
Nature of contents
dictionaries
Series statement
Controversies in American Constitutional Law Ser
http://library.link/vocab/subjectName
Taxation--Law and legislation--United States
Label
Controversies in Tax Law : A Matter of Perspective
Link
https://ebookcentral.proquest.com/lib/oulaw/detail.action?docID=4436618
Instantiates
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Cover -- Contents -- Notes on Contributors -- List of Abbreviations -- 1 Introduction -- Part I Tax, Gender, and History -- 2 Retaking Home Economics: Gendered Perspectives on Tax Equity -- 3 Gendering the Marriage Penalty -- Part II Taxation of Imputed Income -- 4 Income Imputation: Toward Equal Treatment of Renters and Owners -- 5 Imputed Rental Income: Reality Trumps Theory -- Part III Tax Accounting: Book-Tax Disparities -- 6 Perspectives on the Relationship Between Financial and Tax Accounting -- 7 Is It Time to Abandon Accrual Accounting for Tax Purposes? -- Part IV Taxation of Flow-Through Entities -- 8 A People's Subchapter K -- 9 Economic Justification for Flow-Through Tax Complexity -- Part V Taxation of Corporations -- 10 Should Corporations Be Taxpayers? -- 11 Of Families and Corporations: Erasing the Public-Private Divide in Tax Reform Debates -- Part VI Transfer Taxation -- 12 Norms and Transfer Taxes -- 13 Portability, Marital Wealth Transfers, and the Taxable Unit -- Index
Dimensions
unknown
Edition
1st ed.
Extent
1 online resource (276 pages)
Form of item
online
Isbn
9781317159995
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC4436618
  • (Au-PeEL)EBL4436618
  • (CaPaEBR)ebr11396192
  • (CaONFJC)MIL901797
  • (OCoLC)990687635
Label
Controversies in Tax Law : A Matter of Perspective
Link
https://ebookcentral.proquest.com/lib/oulaw/detail.action?docID=4436618
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Cover -- Contents -- Notes on Contributors -- List of Abbreviations -- 1 Introduction -- Part I Tax, Gender, and History -- 2 Retaking Home Economics: Gendered Perspectives on Tax Equity -- 3 Gendering the Marriage Penalty -- Part II Taxation of Imputed Income -- 4 Income Imputation: Toward Equal Treatment of Renters and Owners -- 5 Imputed Rental Income: Reality Trumps Theory -- Part III Tax Accounting: Book-Tax Disparities -- 6 Perspectives on the Relationship Between Financial and Tax Accounting -- 7 Is It Time to Abandon Accrual Accounting for Tax Purposes? -- Part IV Taxation of Flow-Through Entities -- 8 A People's Subchapter K -- 9 Economic Justification for Flow-Through Tax Complexity -- Part V Taxation of Corporations -- 10 Should Corporations Be Taxpayers? -- 11 Of Families and Corporations: Erasing the Public-Private Divide in Tax Reform Debates -- Part VI Transfer Taxation -- 12 Norms and Transfer Taxes -- 13 Portability, Marital Wealth Transfers, and the Taxable Unit -- Index
Dimensions
unknown
Edition
1st ed.
Extent
1 online resource (276 pages)
Form of item
online
Isbn
9781317159995
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2019. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC4436618
  • (Au-PeEL)EBL4436618
  • (CaPaEBR)ebr11396192
  • (CaONFJC)MIL901797
  • (OCoLC)990687635

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