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- Title
SOLVING THE REALIZATION PROBLEM WITH A CONSUMPTION TAX: RECONSIDERING ANDREWS' PROPOSAL.
- Authors
Vladimirova, Iana
- Abstract
The article discusses William D. Andrews' proposal of adopting a consumption-based tax system to solve the problem with the realization rule in the U.S. It explores the historical and legal framework of the rule, as well as its relation to income. It analyzes several proposals that have emerged since the adoption of the rule. The article also utilizes classic tax policy analysis to explain the equity problems of taxation proposals.
- Subjects
UNITED States; REALIZATION (Accounting); ANDREWS, William D.; CONSUMPTION tax; INCOME tax policy; TAXATION; GOVERNMENT policy
- Publication
Fordham Journal of Corporate & Financial Law, 2013, Vol 18, Issue 2, p489
- ISSN
1532-303X
- Publication type
Article