Add to ORKGTax basis is one of the most important, yet least studied, aspects of the income tax. This analysis calls attention to its importance and argues that taxpayers have the motivation, opportunity, and means to inflate the tax basis they have in their assets and, in some cases, to avoid the reporting of gains. We discuss the likely causes of these phenomena, estimate the probable revenue loss, and propose appropriate reforms
This 1998 article explores why the matching principle in financial accounting should be considered...
One of the phenomena that can be observed in the economy is income tax evasion. Its occurrence can b...
Fifteen years ago Ross Parsons published his Wilfred Fullagar Lecture in the Australian Tax Forum. H...
Tax basis is one of the most important, yet least studied, aspects of the income tax. This analysis ...
Coven asserts that one of the lingering ambiguities in subchapter C is how an appropriate tax benefi...
Basis is a short version of the term ‘Adjusted Tax Basis.’ Basis measures an owner’s investment in a...
For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been...
Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spannin...
This article seeks to survey the debate in the United States about whether the tax base should be in...
Taking issue with those who contend that the income on whichtaxes are paid should be the same as wha...
After first exploring the intellectual climate that has facilitated the congressional disregard of t...
Frequently, as part of debt restructuring where indebtedness is discharged, the income tax basis of ...
Taxation is an essential component to raising revenue for the government. Despite public resistanc...
One of the most painful outcomes on the formation of a corporation in a tax-free exchange is to disc...
In the Tax Reform Act of 1976, Congress altered the treatment of basis in property acquired from a d...
This 1998 article explores why the matching principle in financial accounting should be considered...
One of the phenomena that can be observed in the economy is income tax evasion. Its occurrence can b...
Fifteen years ago Ross Parsons published his Wilfred Fullagar Lecture in the Australian Tax Forum. H...
Tax basis is one of the most important, yet least studied, aspects of the income tax. This analysis ...
Coven asserts that one of the lingering ambiguities in subchapter C is how an appropriate tax benefi...
Basis is a short version of the term ‘Adjusted Tax Basis.’ Basis measures an owner’s investment in a...
For close to a century, an important (but unfortunate) feature of the Internal Revenue Code has been...
Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spannin...
This article seeks to survey the debate in the United States about whether the tax base should be in...
Taking issue with those who contend that the income on whichtaxes are paid should be the same as wha...
After first exploring the intellectual climate that has facilitated the congressional disregard of t...
Frequently, as part of debt restructuring where indebtedness is discharged, the income tax basis of ...
Taxation is an essential component to raising revenue for the government. Despite public resistanc...
One of the most painful outcomes on the formation of a corporation in a tax-free exchange is to disc...
In the Tax Reform Act of 1976, Congress altered the treatment of basis in property acquired from a d...
This 1998 article explores why the matching principle in financial accounting should be considered...
One of the phenomena that can be observed in the economy is income tax evasion. Its occurrence can b...
Fifteen years ago Ross Parsons published his Wilfred Fullagar Lecture in the Australian Tax Forum. H...