| Description |
1 online resource |
| Contents |
The bicentennial of the jurisprudence of original intent -- The case of the checker-board ordinance: an experiment in race relations -- The case for black reparations -- The case of the fictitious taxpayer: the federal taxpayer's suit twenty years after Flast v. Cohen -- Jerome N. Frank: a law clerk's recollection -- Eugene V. Rostow -- Constitutional limits on the taxing power of the federal government -- Taxes and civil rights: "constitutionalizing" the Internal Revenue Service (with Kenneth M. Kaufman) -- Churches, taxes and the Constitution -- The income tax: how progressive should it be? -- Pervasive judicial doctrines in the construction of the Internal Revenue Code -- The federal income tax and state law -- A "comprehensive tax base" as a goal of income tax reform -- Federal income taxation and the family -- Income tax deductions, credits, and subsidies for personal expenditures -- Equity, efficiency, and income tax theory: do misallocations drive out inequities? -- Accounting for federal "tax subsidies" in the national budget -- Income tax "loopholes" and political rhetoric -- Effective tax rates: fact of fancy? -- Tax shelters and tax capitalization or does the early bird get a free lunch? -- The exemption of nonprofit organizations from federal income taxation (with George K. Rahdert) -- Tax shelters for the poor? -- Restructuring business transactions for federal income tax purposes (with Jerry Menikoff) -- Federal income tax returns-confidentiality vs public disclosure -- Reflections on tax reform -- Tax reform-yesterday, today, and tomorrow -- The bad new tax law -- Dedication: Charles Stuart Lyon |
| Notes |
Title from content provider |
| Bibliography |
Includes bibliographical references (pages 711-717) |
| Subject |
Taxation -- Law and legislation -- United States
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Constitutional law -- United States.
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Constitutional law.
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Taxation -- Law and legislation.
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Verfassungsrecht
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Aufsatzsammlung
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Steuerrecht
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United States.
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USA.
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| Form |
Electronic book
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