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Federal income taxation; cases, problems, and materials.


Federal income taxation; cases, problems, and materials.

Seto, Theodore P.



538 pages



American casebook series


This is a problem-based text that emerges out of recent instructional experiments Seto (Loyola Law School) has taken towards teaching basic income taxation law wherein he has restructured his approach around answers to six fundamental questions: What should we tax? How can annually-applied rules be structured so as to measure tax base income correctly over time? How should we account for the time value of money? What adjustments should we make for non-arm's-length relationships? How can we distinguish between the costs of producing income, on the one hand, and consumption, on the other? And how should we accommodate ability-to-pay and other distributive concerns? He believes this approach allows for better integration of theory with practical training, a more global understanding of the stakes of tax debates, and a more grounded understanding of tax law than a simple rules and cases approach that becomes obsolete as the tax system changes. As part of this approach, he includes greater coverage of such topics as transfer and payroll taxation, enforcement issues, and tax expenditures than is typical.

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Publication:Reference & Research Book News
Article Type:Book review
Date:Aug 1, 2013
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