Rethinking the Concept of Income in Tax Law and Policy David G ...
countries, tax scholars routinely refer to the Haig-Simons definition as the . 91. Other than this conclusion, his brief comments on the question are limited to the .
http://taxprof.typepad.com/taxprof_blog/files/Duff.pdf
Death by Wealth Tax | Hoover Institution
2 days ago . But no tax law anywhere uses Haig-Simons to define the tax base. . of what the estate tax looks like, try a brief visit to the IRS website or take a .
http://www.hoover.org/publications/defining-ideas/article/105021
Fish Species
stano
QUESTIONS FOR DISCUSSION (Due: Jan 13) You should formulate brief answers and . Reviewed IIT within context of Haig-Simons comprehensive tax base.
http://www.sba.oakland.edu/faculty/stano/ECN456.htm
TPC Tax Topics | Capital Gains Taxation
Under a pure net accretion (Haig-Simons) approach to income taxes, real capital gains would be taxed each year as they accrue and real capital losses would .
http://www.taxpolicycenter.org/taxtopics/encyclopedia/Capital-Gains-Taxation.cfm
Where to Fish
Dorf on Law: Fairness, Exceptions, and Exceptional Unfairness
Apr 6, 2012 . The justification behind the Zuckerberg tax is the Haig-Simons approach to income. Under that approach, any increase in the value of assets .
http://www.dorfonlaw.org/2012/04/fairness-exceptions-and-exceptional.html
Fishing Methods
Tax Freedom Day: A Description of Its Calculation and Answers to ...
brief methodology describes how the two components (taxes and the nation's . of the burden as measured by a reduction in wealth (i.e. Haig-Simons income) .
http://www.taxfoundation.org/files/wp3-20080326.pdf
Licensing Requirements
Revenue Cost and Incentive Effects of Tax Expenditures for Owner ...
brief overview of similar issues relating to the deduction for state and local property . Under the Haig-Simons tax system, homeowners would be taxed on rental .
http://real.wharton.upenn.edu/~sinai/papers/poterba%20sinai%20073108%20final.pdf
Safety Tips
The Meaning of “Gross Income”
As explained in Chapter 2, the starting point for the determination of “tax- able income” . The Haig–Simons definition is of greater utility in more complex cases. 1 . Dissents: Justice Holmes, joined by Justice Day, reasoned in a brief dissent .
http://www.interactivecasebook.com/images/DonaldsonTaxICBSample.pdf
ATPI Abstract.Chapter 6 _Bankman_.wpd - American Tax Policy ...
“pure” “Haig-Simons” income tax, the treatment of business expenditures is clear: . brief and in oral argument, the government made what might be referred to .
http://www.americantaxpolicyinstitute.org/pdf/Abstract-Chapter-6.pdf
Member Comments