文章基本信息

标题：Income Averaging After Twenty Years: A Failed Experiment in Horizontal Equity
本地全文：下载
作者：Schmalbeck, Richard
期刊名称：Duke Law Journal
印刷版ISSN：0012-7086
出版年度：1984
卷号：33
期号：3
页码：509-580
出版社：Duke Law
摘要：After describing the current provisions of the Internal Revenue Code relating to income averaging, Professor Schmalbeck analyzes those provisions from a policy perspective. He concludes that the conventional horizontal equity arguments advanced in defense of income averaging are insubstantial, and that no other policy justification is of sufficient strength to justify the large revenue loss associated with income averaging. Although outright repeal of the averaging provisions may be the best solution, Professor Schmalbeck also explores several more modest amendments to the averaging provisions.
关键词：Tax administration and procedure; Analysis; Income averaging; Tax rates