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A “Comprehensive Tax Base” as a Goal of Income Tax Reform

By Boris I Bittker

Abstract

Taking issue with those who contend that the income on whichtaxes are paid should be the same as what an economist would consider\u22net income,\u22 Professor Bittker urges that a neutral, scientificmeasure of taxable income is a mirage. In many of the vexedareas of income definition, the concept of economic income yieldsno help; in others, it implies results from which even its proponentswould recoil. There is no touchstone for tax reform: proposalsmust be considered provision by provision and policy by policy,on their particular merits

Topics: Law
Publisher: Yale Law School Legal Scholarship Repository
Year: 1967
OAI identifier: oai:digitalcommons.law.yale.edu:fss_papers-3425
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