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The Political Economy of Taxation: A Critical Review of a Classic

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Simons Henry C., Personal Income Taxation: The Definition of Income as a Problem in Fiscal Policy. Chicago: University of Chicago Press, 1938. x + 238 pp.

Published online by Cambridge University Press:  02 April 2024

Nancy C. Staudt
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Type
Review Essay
Information
Law & Society Review , Volume 30 , Issue 3 , 1996 , pp. 651 - 666
Copyright
Copyright © 1996 by The Law and Society Association

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Footnotes

I am grateful to Jim Ely, Nancy King, Bob Rasmussen, and Nancy Reichman for the helpful comments they provided on an early draft of this essay.

References

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Case

Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895), 158 U.S. 601 (1895).Google Scholar