Itemizing Personhood. Itemizing Personhood.

Itemizing Personhood‪.‬

Virginia Tax Review 2009, Summer, 29, 1

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Publisher Description

ABSTRACT This Article argues that tax law has a significant role in the design of nonmarket interactions. Tax law often translates real life into tax terms, and constructs our daily rituals as either nondeductible, personal consumption or deductible income-producing expenses. It depicts relationships as either taxable market transactions or as philanthropic, amicable, or domestic nonmarket ones. It characterizes some benefits as taxable fringe benefits and others as nontaxable psychological benefits. It taxes work but not leisure, sales but not gifts; it allows the deduction of travel expenses but not the costs of commuting, of secretarial help but not of childcare.

GENRE
Business & Personal Finance
RELEASED
2009
22 June
LANGUAGE
EN
English
LENGTH
72
Pages
PUBLISHER
Virginia Tax Review
SIZE
322.6
KB
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