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The Logic of Tax: Federal Income Tax Theory and Policy.

The Logic of Tax: Federal Income Tax Theory and Policy, by Joseph M. Dodge, West Publishing Company, 50 West Kellogg Boulevard, P.O. Box 64526, St. Paul, Minnesota 55164, 1989, 343 pp.

This book presents a good overview of federal income tax theory and policy; it is designed to supplement textbooks in tax law and accounting, which tend to focus more heavily on rules and procedures. The author organizes the material into five sections: the internal logic of taxation, the doctrine of fairness, the logic behind accounting concepts, the time value of money and the inter-relationship between tax and economic concepts. Tax instructors will want to see this material.
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Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Mar 1, 1990
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