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- W2261224458 abstract "It is often said that the division of gains for taxation purposes into income and capital is an artificial legal distinction, one that is unsupported by economic reality. The present paper suggests that the legal distinction can be anchored in a real, non-legal, criterion: the taxpayer's purpose. This criterion is consistent with the case law. Moreover, the criterion of purpose is not arbitrary. It can play a normative role, founded in considerations of personal autonomy, in justifying the distinction that tax law draws between income and capital." @default.
- W2261224458 created "2016-06-24" @default.
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- W2261224458 date "2001-09-20" @default.
- W2261224458 modified "2023-09-23" @default.
- W2261224458 title "Income - A Subjective Concept?" @default.
- W2261224458 hasPublicationYear "2001" @default.
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