Part of a series on law and legal theory, this two-volume set concentrates on tax law. The material in volume I includes coverage of consumption-type or cash flow personal income tax and horizontal equity; that in volume II includes retroactivity in income tax revision and the Haig-Simons ideal. The first paper in the collection is Richard Epsteins' "Taxation in a Lockean World"; the next is Boris Bittker's "A Comprehensive Tax Base"; and this is followed by two papers in response to Bittker's theory as to what constitutes ...

Tax Law 1995, Dartmouth Publishing Co Ltd

ISBN-13: 9781855213203