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.
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.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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.
Inhaltsangabe
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
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
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