The Oxford Introductions to U.S. Law: Income Tax Law

Paperback | January 11, 2012

byEdward McCaffery

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In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually,Edward McCaffery offers a very sophisticated yet clear explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system.Professor McCaffery describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the consequences of tax policy on individuals, he also considers importantpossible alternatives for income taxation in the U.S. The Oxford Introductions to U.S. Law: Income Tax Law sets forth the 'who,' 'what,' 'when,' and 'why' of income tax law and describes the essential concepts of the field in a clear and concise manner that helps students and non-experts increase their understanding of the policies behind modern taxlaw and the ways in which these policies affect different types of individuals.

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In The Oxford Introductions to U.S. Law: Income Tax Law, Edward McCaffery presents an accessible introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually,Edward McCaffery offers a very sophisticate...

Edward McCaffery is the Robert C. Packard Trustee Chair in Law and Professor of Law, Economics and Political Science at the University of Southern California Gould School of Law. An internationally recognized expert in tax law, Professor McCaffery studies and teaches tax policy, tax structures, public finance theory, behavioral public ...
Format:PaperbackDimensions:184 pages, 8.25 × 5.5 × 0.68 inPublished:January 11, 2012Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0195376714

ISBN - 13:9780195376715

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Table of Contents

1. A View of the Forest2. The "What" of Tax, Part I3. "What" of Taxation, Part II4. The "When" of Taxation: Timing with a Capital and Lower Case5. The "Who" of Taxation: Questions of Attribution and the Appropriate Filing Unit6. The "How Much" of Taxation: Characterization of Ordinary7. A Summary, of Sorts: Anatomy of a Tax Shelter8. The Once and Future Tax System