Tax law
著者
書誌事項
Tax law
（The international library of essays in law and legal theory, Areas ; 24）
Dartmouth, c1995
- : set
- v. 1
- v. 2
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注記
Includes bibliographical references
内容説明・目次
内容説明
Part of a series on law and legal theory, this two-volume set concentrates on tax law. The material in volume I includes coverage of consumption-type or cash flow personal income tax and horizontal equity; that in volume II includes retroactivity in income tax revision and the Haig-Simons ideal. The first paper in the collection is Richard Epsteins' "Taxation in a Lockean World"; the next is Boris Bittker's "A Comprehensive Tax Base"; and this is followed by two papers in response to Bittker's theory as to what constitutes a tax base. A number of papers then examine the Haig-Simons definition of income and tax, which equates a taxpayer's taxable income with the combination of his consumption during some period and the increase or decrease of his net worth during the same period. The final article, by Barbara Fried, analyzes the argument made by consumption tax proponents that it is unfair to tax unconsumed returns to capital.
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