1: A View of the Forest
2: The "What" of Tax, Part I
3. "What" of Taxation, Part II
4. The "When" of Taxation: Timing with a Capital and Lower Case
5. The "Who" of Taxation: Questions of Attribution and the
Appropriate Filing Unit
6. The "How Much" of Taxation: Characterization of Ordinary
7. A Summary, of Sorts: Anatomy of a Tax Shelter
8. The Once and Future Tax System
Edward McCaffery is the Robert C. Packard Trustee Chair in Law and
Professor of Law, Economics and Political Science at the University
of Southern California Gould School of Law. An internationally
recognized expert in tax law, Professor McCaffery studies and
teaches tax policy, tax structures, public finance theory,
behavioral public finance, property law and theory, intellectual
property, and law and economics.
A summa cum laude graduate of Yale University, Professor McCaffery
received his J.D. magna cum laude from Harvard Law School and a
master's degree in economics from USC. He served as a clerk to
Chief Justice Robert N. Wilentz of the New Jersey Supreme Court and
was an attorney with Titchell, Maltman, Mark, Bass, Ohleyer &
Mishell before joining the USC Law faculty in 1989. He held the
Maurice Jones, Jr., Professorship in Law from 1998 to 2004 and has
served as a visiting professor of
law and economics at the California Institute of Technology since
1994.
Professor McCaffery has chaired the USC Institute on Federal
Taxation since 1997. He founded the USC-Caltech Center for the
Study of Law and Politics and served as its director from 2000 to
2003. He is an elected fellow of the American Law Institute (ALI)
and the American College of Tax Counsel. Professor McCaffery also
is counsel to the Los Angeles office of Seyfarth Shaw LLP.
"This is a really excellent guide to U.S. income tax that combines
a powerful theoretical scaffolding with attention to important
practical details. Ed McCaffery has the flair to explain clearly
and entertainingly both the forest and the trees of our
ill-functioning system. I will definitely recommend it to my
students."
- Daniel N. Shaviro, Wayne Perry Professor of Taxation, New York
University School of Law
"A concise but intellectual presentation of the U.S. income tax
system - a surprisingly principled description of today's rules,
lots of history of how we got here, and an elegant and timely
analytic framework for evaluating proposals for change. I can't
imagine a better review for a law student's basic tax course. This
book has plenty of depth and breadth for LL.M. students and
incipient tax lawyers as well, particularly the ruffs on tax
planning. Highly
Recommended."
- William C. Gifford, Senior Counsel, Davis Polk & Wardwell LLP
|
Ask a Question About this Product More... |
|
