This work is a visual representation of federal income tax law, showing in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the many cross-references present in the Internal Revenue Code.

This work is a visual representation of federal income tax law, showing in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the many cross-references present in the Internal Revenue Code.

This work is a visual representation of federal income tax law, showing in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the many cross-references present in the Internal Revenue Code.

This work is a visual representation of federal income tax law, showing in a single graphic both the overall system and the relationships between its component parts. Unlike conventional materials, it distills hierarchies, threshold questions, logical sequences, and context into one transparent and comprehensive picture, synthesizing the many cross-references present in the Internal Revenue Code.

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.