Tax Avoidance and Income Measurement
Rosenberg, Joshua D.
Citation analytics
How this journal article sits in the citation network, derived from CiteLaw's graph of published opinions.
Cited
1
Citing decision
1
Courts citing
Most recently cited by1
- 1992Koch v. Commissioner of Revenue Mass. App. Ct.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Abstract
This article first will explain our system of "transaction taxation" and will further explore the problems caused by the transactional focus of our tax system. It then will consider the current judicial responses to these problems and examine their inadequacies. Finally, it will set forth and explore the alternative responses suggested above in more detail.