Figuring Out the Tax : Congress, Treasury, and the Design of the Early Modern Income Tax
Book Details
Format
Hardback or Cased Book
Book Series
Cambridge Tax Law Series
ISBN-10
1108421504
ISBN-13
9781108421508
Publisher
Cambridge University Press
Imprint
Cambridge University Press
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jan 11th, 2018
Print length
314 Pages
Weight
616 grams
Dimensions
15.90 x 23.40 x 2.30 cms
Ksh 19,600.00
Manufactured on Demand
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Recounts the forgotten early development of the federal income tax in the United States. Topics covered range from marriage, to capital losses, to withholding. This book will be of particular interest to tax academics and professionals, but also to anyone wondering how income tax achieved its current form.
Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students.
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