Definitions and theories -- Jurisdiction : the taxing power -- Sources -- The setting of the tax system -- Tax avoidance -- Historical introduction -- Income tax : basic concepts -- The tax unit -- Taxation and Social Security -- Deductions and credits for taxpayer expenditure and losses --...

Many have advocated the taxation of bequests and gifts as income in order to achieve substantial revenues from unearned wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary’s income. Even for those who claim the inclusion...

Many have advocated the taxation of bequests and gifts as income in order to achieve substantial revenues from unearned wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary's income. Even for those who claim the inclusion...