{"product_id":"u-s-federal-income-taxation-of-individuals-2020","title":"U.S. Federal Income Taxation of Individuals 2020","description":"\u003cp\u003eFederal Income Taxation of Individuals 2020 is designed for the first law school taxation course. As with similar textbooks, it includes explanatory text, primary material, and problem sets designed to test whether students can apply the law to fact patterns. Unlike some textbooks, however, it also includes material on the development of the law and tax policy tools (economic norms, fairness norms, and basic empirical data that affects tax policy discourse). The textbook begins by providing the overarching framework of a normative income tax and various forms of consumption taxes. Armed with this deeper conceptual understanding, readers are better able to appreciate how the\u003cbr\u003e\nInternal Revenue Code is a hybrid income\/consumption tax, with many tax expenditure provisions that are inconsistent with either, all of which can undermine both fairness and efficiency. For this reason, this textbook is also aimed at legislators, judges, and others who are interested in gaining a basic understanding of these issues.\u003c\/p\u003e","brand":"BooksWholesale","offers":[{"title":"Paperback","offer_id":44388592550049,"sku":"law1435","price":57.84,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0462\/1120\/3233\/files\/1mmy4gwr-front-shortedge-384.jpg?v=1717017091","url":"https:\/\/bookswholesale.myshopify.com\/products\/u-s-federal-income-taxation-of-individuals-2020","provider":"BooksWholesale","version":"1.0","type":"link"}