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The End Of Cash, The Income Tax, And The Next 100 Years, Gregg D. Polsky, Jeffery H. Kahn Oct 2013

The End Of Cash, The Income Tax, And The Next 100 Years, Gregg D. Polsky, Jeffery H. Kahn

Scholarly Works

The income tax is technologically very similar to the way it was in its early years, and technological developments have been at the margins of the income tax and have not affected its core elements. Still, technological improvements have made third-party reporting and withholding more efficient, which has allowed these mechanisms to become more pervasively used. Technology has also made it easier for taxpayers to substantiate their activities. These changes have facilitated the evolution of the incometax from its original class tax to the mass tax it is today.

While further technological advances might improve the federal income tax, it …


No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman Jan 2003

No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman

Scholarly Works

No abstract provided.