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  1. Home
  2. Books
  3. Figuring Out the Tax
  • Cited by 3
Publisher:
Cambridge University Press
Online publication date:
December 2017
Print publication year:
2018
Online ISBN:
9781108377157
DOI:
https://doi.org/10.1017/9781108377157
Series:
Cambridge Tax Law Series
Subjects:
US Law, Law, Finance and Accountancy, Taxation Law
Information

Book description

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.

Reviews

‘Who would have thought that a tax book can be so much fun?! Part tax history, part a comedy of errors, Zelenak's story about the emergence and development of the American tax system is a joy to read. It holds lessons for policymakers, offers ideas to academics, and helps taxpayers to form an informed opinion of what a good tax system should look like.'

Alex Raskolnikov - Wilbur H. Friedman Professor of Tax Law, Columbia Law School

‘This book was an enjoyable and illuminating read. Zelenak covers such a wide array of tax topics that it can be said with confidence that this book has something for everyone to appreciate.’

Glen Loutzenhiser Source: British Tax Review

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Contents

Contents
References

Bibliography

The following materials are omitted from this Bibliography: newspaper sources, legislative materials (including legislation, congressional reports and other legislative history), and regulations and rulings promulgated by executive agencies.

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