文章基本信息

标题：Debunking the Basis Myth Under the Income Tax
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作者：Dodge, Joseph M. ; Soled, Jay A.
期刊名称：Indiana Law Journal
印刷版ISSN：0019-6665
出版年度：2006
卷号：81
期号：2
页码：3
出版社：Maurer School of Law: Indiana University
摘要：Tax basis is one of the most important, yet least studied, aspects of the income tax. This analysis calls attention to its importance and argues that taxpayers have the motivation, opportunity, and means to inflate the tax basis they have in their assets and, in some cases, to avoid the reporting of gains. We discuss the likely causes of these phenomena, estimate the probable revenue loss, and propose appropriate reforms.
关键词：Basis Myth; Tax Basis; Income Tax; Income Tax Reform