Published: 2022-04-06

Articles

It's Not a Rule: A Better Way to Understand the Definition of Income

Alice G. Abreu, Richard K. Greenstein

101–132

Abstract
In a recent article, Professor Douglas Kahn explores a particular dissonance between the positive and very broad definition of income that includes...

--Read More

PDF

Horizontal Equity Revisited

James Repetti, Diane Ring

135–155

Abstract

This Article was originally published as Chapter 6 in THE PROPER TAX BASE: STRUCTURAL FAIRNESS FROM AN INTERNATIONAL AND COMPARATIVE...

--Read More

PDF