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 .
QUESTIONS FOR DISCUSSION (Due: Jan 13) You should formulate brief answers and . Reviewed IIT within context of Haig-Simons comprehensive tax base.
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 .
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 .
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) .
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 .
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 .
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 .