Figuring Out the Tax
-
Select format
-
- Publisher:
- Cambridge University Press
- Publication date:
- 21 December 2017
- 11 January 2018
- ISBN:
- 9781108377157
- 9781108421508
- Dimensions:
- (228 x 152 mm)
- Weight & Pages:
- 0.61kg, 314 Pages
- Dimensions:
- Weight & Pages:
- Series:
- Cambridge Tax Law Series
- Subjects:
- US Law, Law, Finance and Accountancy, Taxation Law
You may already have access via personal or institutional login- Series:
- Cambridge Tax Law Series
- Subjects:
- US Law, Law, Finance and Accountancy, Taxation Law
Show more authors 
You may already have access via personal or institutional login
Book description
Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students.
Reviews
‘Who would have thought that a tax book can be so much fun?! Part tax history, part a comedy of errors, Zelenak's story about the emergence and development of the American tax system is a joy to read. It holds lessons for policymakers, offers ideas to academics, and helps taxpayers to form an informed opinion of what a good tax system should look like.'
Alex Raskolnikov - Wilbur H. Friedman Professor of Tax Law, Columbia Law School
‘This book was an enjoyable and illuminating read. Zelenak covers such a wide array of tax topics that it can be said with confidence that this book has something for everyone to appreciate.’
Glen Loutzenhiser Source: British Tax Review
‘Figuring Out the Tax is well written, thoroughly researched, humorous, and (often) a page turner - the opposite of the general (even the college-educated general) public’s perception of writing about tax law and policy. Tax academics should recommend it to their family and friends as a way to let them in on what most of us already know - tax is fun.’
Jonathan D. Grossberg Source: The Journal of the American Taxation Association
Contents
Contents
Metrics
Altmetric attention score
Full text views
Full text views helpTotal number of HTML views: 0
Total number of PDF views: 0 *
Loading metrics...
* Views captured on Cambridge Core between #date#. This data will be updated every 24 hours.
Usage data cannot currently be displayed.
Accessibility standard: Unknown
Why this information is here
This section outlines the accessibility features of this content - including support for screen readers, full keyboard navigation and high-contrast display options. This may not be relevant for you.
Accessibility Information
Accessibility compliance for the HTML of this book is currently unknown and may be updated in the future.