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This student-friendly casebook contains theory and policy discussions that provide the basis for answering problems and questions that appear at the end of each section. The fifth edition fully integrates all significant developments since the prior edition, including the 2017 Tax Cuts and Jobs Act. It presents an overview of the tax system's basic features and introduces students to fundamental principles and policies. The book addresses the differences between income and consumption taxation early on, so that students can follow this theme (and its relationship to deferral and the time value of money) throughout.
Joseph Dodge is a Professor Emeritus at Florida State University College of Law.
Ernest L. Wilkinson Chair and Professor of Law at Brigham Young University J. Reuben Clark Law School
Francine J. Lipman is a William S. Boyd Professor of Law at the UNLV School of Law.
The Fondren Foundation Centennial Chair for Faculty Excellence at University of Texas School of Law