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The Oxford Introductions to U.S. Law
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The Oxford Introductions to U.S. Law: Income Tax Law

Edward McCaffery

Abstract

This book presents an introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and doctrines individually, the author offers an explanation of the interplay among them, carefully describing how they work together to carry out the policy goals of the U.S. tax system. The author describes, for example, how the current income tax in the United States has increasingly become a wage tax that favors those with capital rather than those whose money comes from labor. In explaining the conse ... More

Keywords: Federal, income taxation, US tax system, wage tax, tax policy, income tax law

Bibliographic Information

Print publication date: 2012 Print ISBN-13: 9780195376715
Published to Oxford Scholarship Online: April 2015 DOI:10.1093/acprof:osobl/9780195376715.001.0001

Authors

Affiliations are at time of print publication.

Edward McCaffery, editor
Professor, University of Southern California Gould School of Law