Printer Friendly

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.
COPYRIGHT 1990 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1990, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

Article Details
Printer friendly Cite/link Email Feedback
Author:Fogg, Stephen L.
Publication:Journal of Accountancy
Article Type:Book Review
Date:Mar 1, 1990
Words:109
Previous Article:ESOPs: the Handbook of Employee Stock Ownership Plans.
Next Article:Valuing closely held businesses.
Topics:


Related Articles
The Private Use of Tax-Exempt Bonds: Controlling Public Subsidy of Private Activity.
Recent Developments in Post-Keynesian Economics.
What Went Right in the 1980s.
The Structure of a Modern Economy: The United States, 1929-1989.
Hamilton's Blessing: The Extraordinary Life and Times of Our National Debt.
Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations.
Local Tax Policy: A Federalist Perspective.
State Tax Policy: A Political Perspective.

Terms of use | Copyright © 2016 Farlex, Inc. | Feedback | For webmasters