Controversies in Tax Law: A Matter of Perspective: Controversies in American Constitutional Law
Autor Anthony C. Infantien Limba Engleză Paperback – 25 mai 2017
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Specificații
ISBN-13: 9781138089839
ISBN-10: 1138089834
Pagini: 280
Dimensiuni: 174 x 246 x 15 mm
Greutate: 0.52 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Controversies in American Constitutional Law
Locul publicării:Oxford, United Kingdom
ISBN-10: 1138089834
Pagini: 280
Dimensiuni: 174 x 246 x 15 mm
Greutate: 0.52 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Controversies in American Constitutional Law
Locul publicării:Oxford, United Kingdom
Notă biografică
Anthony C. Infanti is Senior Associate Dean for Academic Affairs and a Professor of Law at the University of Pittsburgh School of Law, teaching courses in the tax area. He is also an affiliated faculty member of the University of Pittsburgh’s Gender, Sexuality, and Women’s Studies Program. Professor Infanti’s research is in the area of critical tax theory, with a particular focus on the intersection of tax law with sexual orientation and gender identity. He has published widely on these and related topics.
Recenzii
’Tax and tax controversies have captured the attention of Americans throughout history. These topics have not only generated debate and discussion in households, boardrooms, and classrooms across the country and throughout generations - they have led to violent struggles and, in some cases, wartime struggles. In this book, thirteen prominent scholars explore why taxation has played a prominent role in American legal and political debates, highlighting the reality that individual viewpoints are shaped by economic, philosophical, historical perspectives. The essays are informative, timely, and fascinating - a must read for students both inside and outside the classroom.’ Nancy Staudt, Washington University School of Law, USA ’With essays covering everything from the tax policy contributions of early-twentieth-century home economists to the future of the corporate income tax, and reflecting both traditional and critical analytical approaches, this volume deserves the attention of anyone with an interest in tax policy. You may not agree with all of the arguments in this provocative collection, but you will be challenged and you will not be bored.’ Lawrence A. Zelenak, Duke University, USA ’This edited volume which includes a point-counterpoint approach to tax law, demonstrates the intellectual depth of the field. By creating a space for scholars to engage with contrary viewpoints, Ashgate Publishing is creating a new gold standard for the legal academy.’ Dorothy A. Brown, Emory University School of Law, USA
Cuprins
Chapter 1 Introduction, Anthony C. Infanti; Part I Tax, Gender, and History; Chapter 2 Retaking Home Economics, Carolyn C. Jones; Chapter 3 Gendering the Marriage Penalty, Stephanie Hunter McMahon; Part II Taxation of Imputed Income; Chapter 4 Income Imputation, Henry Ordower; Chapter 5 Imputed Rental Income, Steve R. Johnson; Part III Tax Accounting; Chapter 6 Perspectives on the Relationship Between Financial and Tax Accounting, Lily Kahng; Chapter 7 Is It Time to Abandon Accrual Accounting for Tax Purposes?, Adam Chodorow; Part IV Taxation of Flow-Through Entities; Chapter 8 A People’s SubChapter K, Andrea Monroe; Chapter 9 Economic Justification for Flow-Through Tax Complexity, Bradley T. Borden; Part V Taxation of Corporations; Chapter 10 Should Corporations Be Taxpayers?, Yariv Brauner; Chapter 11 Of Families and Corporations, Anthony C. Infanti; Part VI Transfer Taxation; Chapter 12 Norms and Transfer Taxes, Joseph M. Dodge; Chapter 13 Portability, Marital Wealth Transfers, and the Taxable Unit, Bridget J. Crawford, Wendy C. Gerzog;
Descriere
This volume addresses the central tension in debates between ’mainstream’ and ’critical’ tax theorists which reflects a clash of perspectives: is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.