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Theories of tax justice : ruminations on the benefit, partnership, and ability-to-pay principles

Dodge, Joseph M. - In: Tax law review 58 (2005) 4, pp. 399-461

Persistent link: https://www.econbiz.de/10003353046

Beyond estate and gift tax reform : including gifts and bequests in income

Dodge, Joseph M. - In: Harvard law review 91 (1978) 6, pp. 1177-1211

Persistent link: https://www.econbiz.de/10002079253

A pass-through replacement to subchapter j : putting it in perspective

Dodge, Joseph M. - In: The American journal of tax policy 14 (1998) 2, pp. 267-281

Persistent link: https://www.econbiz.de/10001243225

Simplifying models for the income taxation of trusts and estates

Dodge, Joseph M. - In: The American journal of tax policy 14 (1998) 2, pp. 127-254

Persistent link: https://www.econbiz.de/10001243227

Taxing gratuitous transfers under a consumption tax

Dodge, Joseph M. - In: Tax law review 51 (1996) 3, pp. 529-599

Persistent link: https://www.econbiz.de/10001409019

Redoing the estate and gift taxes along easy-to-value lines

Dodge, Joseph M. - In: Tax law review 43 (1988) 2, pp. 241-392

Persistent link: https://www.econbiz.de/10001066641

Federal taxes on gratuitous transfers : law and planning

Dodge, Joseph M. - 2011

Persistent link: https://www.econbiz.de/10009126739

Federal income tax : doctrine, structure, and policy ; text, cases, problems

Dodge, Joseph M. - 2012 - 4. ed.

Persistent link: https://www.econbiz.de/10009517860

A plan for the liquidation of war finance and the financial rehabilitation of Germany : Plan für die Liquiditation der Kriegsfinanzierung und die finanzielle Rehabilitierung Deutsc...

Colm, Gerhard; Dodge, Joseph M.; Goldsmith, Raymond W. - In: Zeitschrift für die gesamte Staatswissenschaft : ZgS 111 (1955) 2, pp. 204-243, 244-284

Persistent link: https://www.econbiz.de/10002037920

Deconstructing Haig-Simons Income and Reconstructing It as Objective Ability-to-Pay Income

Dodge, Joseph M. - 2012

The Haig-Simons concept of income has for roughly fifty years been a gold standard of income tax theory and policy discussion. This article argues that the classic Haig-Simons formulation of personal income, which consists of an individual's consumption plus net increases in wealth for the...

Persistent link: https://www.econbiz.de/10013106900