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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Tax Law

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ISBN13: 9781855213203
ISBN: 1855213206
Published: January 1995
Publisher: Routledge
Format: Hardback
Price: Out of print



Part of a series on law and legal theory, this two-volume set concentrates on tax law. The material in volume I includes coverage of consumption-type or cash flow personal income tax and horizontal equity; that in volume II includes retroactivity in income tax revision and the Haig-Simons ideal.;The first paper in the collection is Richard Epsteins' ""Taxation in a Lockean World""; the next is Boris Bittker's ""A Comprehensive Tax Base""; and this is followed by two papers in response to Bittker's theory as to what constitutes a tax base. A number of papers then examine the Haig-Simons definition of income and tax, which equates a taxpayer's taxable income with the combination of his consumption during some period and the increase or decrease of his net worth during the same period. The final article, by Barbara Fried, analyzes the argument made by consumption tax proponents that it is unfair to tax unconsumed returns to capital.

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