Low and Hoffman's casebook provides detailed information on tax policy. The casebook provides the tools for fast, easy, on-point research. Part of the University Casebook Series®, it includes selected cases designed to illustrate the development of a body of law on a particular subject. Text and explanatory materials designed for law study accompany the cases.
The Income Tax and Fiscal PolicyWhen Should Income Be Taxed Imputed Income Progressive Tax Rates Taxing Families Value Added Taxes A Consumption-Type Income Tax Life Insurance Income Tax Treatment of Property Transferred at Death or By Gift Transfer Taxes and Wealth Taxes Tax Expenditures Personal Injury Awards Federal Tax Treatment of State and Local Taxes Corporations and Dividends Capital Gains and Losses Responding to Price Level Changes Taxes and the Legislative Process