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Figuring Out the Tax : Congress, Treasury, and the Design of the Early Modern Income Tax. アメリカの議会、財務省、近世の所得税の設計
・ISBN 978-1-108-42150-8 hard GB£ 109.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-108-37715-7
| 著者・編者 | Zelenak, Lawrence, |
|---|---|
| シリーズ | Cambridge Tax Law Series |
| 出版社 | (Cambridge U. Pr., UK) |
| 出版年月 | 2018 |
| ページ数 | 325 pp. |
| 言語 | ENG |
| ニュース番号 | ＜641-P2531 641-P2808＞ |
解説
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.