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The Myth Of The Matching Principle As A Tax Value, Deborah A. Geier Jan 1998

The Myth Of The Matching Principle As A Tax Value, Deborah A. Geier

Law Faculty Articles and Essays

This 1998 article explores why the "matching principle" in financial accounting should be considered irrelevant to federal income taxation, where its application can result effectively in consumption taxation (as opposed to income taxation).