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Full-Text Articles in Law
Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Controversies In Tax Law: A Matter Of Perspective (Introduction), Anthony C. Infanti
Book Chapters
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 the 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 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 …
The Myth Of The Matching Principle As A Tax Value, Deborah A. Geier
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).