
Taxation: Law, Planning, and Policy 3rd edition
Files
Description
The new third edition of Taxation: Law, Planning, and Policy, Third-Edition, has been updated to reflect current law and has been condensed and streamlined to offer a smoother overall teaching experience. The new edition retains the book's focus on introducing students to tax planning dynamics as well as tax law and policy.
The book places a strong emphasis on planning and policy, not as an adjunct to the more common legal materials, but as part of an integrated pedagogic approach. Each case or group of cases is followed by three different sets of problems—Using the Sources, Law and Planning, and Politics and Policy—which are designed to develop the student's law, planning, and policy analysis skills on a systematic basis. Excerpts from leading law review articles are included in each chapter so that students can understand for themselves the basic issues in tax policy and legislation.
The book emphasizes current concerns in tax law and policy and issues and problems that are likely to confront the next generation of tax practitioners and policy-makers. Thus, substantial space is devoted to the new breed of tax shelters; the tax treatment of gay and unmarried couples; and the relationship of taxes to health, retirement, and environmental policy, without sacrificing the "classic" cases that are the backbone of any tax book.
A complete set of teaching materials—including lecture notes, slides, and other supplementary materials and handouts—are available in the teacher's manual.
ISBN
978153101277-9 (hb), 9781531012786 (ebook)
Publication Date
2018
Publisher
Carolina Academic Press
City
Durham, NC
Keywords
Taxation, Tax Planning
Disciplines
Law | Tax Law
Recommended Citation
Gamage, David and Livingston, Michael A., "Taxation: Law, Planning, and Policy 3rd edition" (2018). Books & Book Chapters by Maurer Faculty. 200.
https://www.repository.law.indiana.edu/facbooks/200
Comments
Complete bibliographic record available HERE.
Copies available in the Jerome Hall Law Library, KF 6369 .L58 2019