Lawrence Zelenak: 2 books
Learning to Love Form 1040
Two Cheers for the Return-Based Mass Income Tax
Language: English
Release Date: March 29, 2013
No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or some combination thereof. Congress itself has commissioned studies on the feasibility of a system of...
Figuring Out the Tax
Congress, Treasury, and the Design of the Early Modern Income Tax
Language: English
Release Date: April 26, 2018
Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments...