Teaching Federal Income Taxation Using Socioeconomics

Authors

I. Richard Gershon

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Symposium Article

Abstract

Gershon examines why it is important to incorporate socioeconomics into the teaching of federal income taxation. He illustrates the role of irrational hostility to taxes in influencing taxpayer behavior and the congressional assumptions about cheating that sometimes produce counterproductive tax measures.

Recommended Citation

I. R. Gershon, Teaching Federal Income Taxation Using Socioeconomics, 41 San Diego L. Rev. 201 (2004).
Available at: https://digital.sandiego.edu/sdlr/vol41/iss1/12