A “Comprehensive Tax Base” as a Goal of Income Tax Reform, 80 Harvard Law Review 925 (1967)
Taking issue with those who contend that the income on which
taxes are paid should be the same as what an economist would consider
"net income," Professor Bittker urges that a neutral, scientific
measure of taxable income is a mirage. In many of the vexed
areas of income definition, the concept of economic income yields
no help; in others, it implies results from which even its proponents
would recoil. There is no touchstone for tax reform: proposals
must be considered provision by provision and policy by policy,
on their particular merits.
Date of Authorship for this Version
Bittker, Boris I., "A “Comprehensive Tax Base” as a Goal of Income Tax Reform" (1967). Faculty Scholarship Series. 2416.