San Diego Law Review
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.
I. R. Gershon,
Teaching Federal Income Taxation Using Socioeconomics,
San Diego L. Rev.
Available at: https://digital.sandiego.edu/sdlr/vol41/iss1/12