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Figuring Out the Tax Lawrence Zelenak (Duke University, North Carolina)

Figuring Out the Tax By Lawrence Zelenak (Duke University, North Carolina)

Figuring Out the Tax by Lawrence Zelenak (Duke University, North Carolina)

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Summary

Recounts the forgotten early development of the federal income tax in the United States. Topics covered range from marriage, to capital losses, to withholding. This book will be of particular interest to tax academics and professionals, but also to anyone wondering how income tax achieved its current form.

Figuring Out the Tax Summary

Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax by Lawrence Zelenak (Duke University, North Carolina)

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.

Figuring Out the Tax Reviews

'Who would have thought that a tax book can be so much fun?! Part tax history, part a comedy of errors, Zelenak's story about the emergence and development of the American tax system is a joy to read. It holds lessons for policymakers, offers ideas to academics, and helps taxpayers to form an informed opinion of what a good tax system should look like.' Alex Raskolnikov, Wilbur H. Friedman Professor of Tax Law, Columbia Law School
'This book was an enjoyable and illuminating read. Zelenak covers such a wide array of tax topics that it can be said with confidence that this book has something for everyone to appreciate.' Glen Loutzenhiser, British Tax Review

About Lawrence Zelenak (Duke University, North Carolina)

Lawrence Zelenak is the Pamela B. Gann Professor of Law at Duke University, North Carolina.

Table of Contents

1. Introduction: Cordell Hull writes the income Tax; 2. The birth, death, and resurrection of income tax withholding; Part I. Technical Problems Exposed by the High Tax Rates of World War I: 3. How the income tax became tax-inclusive; Part II. Early Mistakes and the Persistence of Error: 4. The tax-free step-up in basis at death and the charitable deduction for unrealized appreciation: the early mistakes; 5. The tax-free step-up in basis at death and the charitable deduction for unrealized appreciation: the failed reforms; Part III. Congress Muddles Through: 6. Capital losses in the early income tax; 7. A troubled relationship from the start: marriage and the income tax; Part IV. Congress Goes Its Own Way: 8. The early income tax and the imputed rental income of homeowners; 9. 'Blowing a kiss' at earned income; Part V. Concluding Perspectives: 10. 'Answers to inquirers'; 11. Is there a moral to the story?

Additional information

NPB9781108421508
9781108421508
1108421504
Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax by Lawrence Zelenak (Duke University, North Carolina)
Lawrence Zelenak (Duke University, North Carolina)
Cambridge Tax Law Series
New
Hardback
Cambridge University Press
2018-01-11
314
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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