Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Law
The Politics Of The Income Tax, Joseph Bankman
The Politics Of The Income Tax, Joseph Bankman
Michigan Law Review
A Review of Dimensions of Law in the Service of Order: Origins of the Federal Income Tax by Robert Stanley
Income Tax "Loopholes" And Political Rhetoric, Boris I. Bittker
Income Tax "Loopholes" And Political Rhetoric, Boris I. Bittker
Michigan Law Review
When used by newspaper reporters and politicians, the term "tax loophole" is always a pejorative, though the tone of disapproval may be mingled with a dash of admiration for the astute lawyer or accountant who discovered the device. Since condemnation is the predominant tone, it is always assumed that loopholes can be quickly and reliably distinguished from tax provisions that are reasonable and fair. Sometimes, to be sure, it is suggested that the only criterion is self-interest: one man's loophole is another man's relief provision. More frequently, loopholes are said to inure primarily, if not solely, to the benefit of …