Menu
×
West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 766-6635
Folly Beach Library
Closed (2024 - Labor Day)
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed (2024 - Labor Day)
Phone: (843) 883-3914
Wando Mount Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 805-6888
Village Library
Closed (2024 - Labor Day)
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed (2024 - Labor Day)
Phone: (843) 889-3300
Otranto Road Library
Closed (2024 - Labor Day)
Phone: (843) 572-4094
Mt. Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 849-6161
McClellanville Library
Closed (2024 - Labor Day)
Phone: (843) 887-3699
Keith Summey North Charleston Library
Closed (2024 - Labor Day)
Phone: (843) 744-2489
John's Island Library
Closed (2024 - Labor Day)
Phone: (843) 559-1945
Hurd/St. Andrews Library
Closed (2024 - Labor Day)
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
Closed (2024 - Labor Day)
Phone: (843) 869-2355
Dorchester Road Library
Closed (2024 - Labor Day)
Phone: (843) 552-6466
John L. Dart Library
Closed (2024 - Labor Day)
Phone: (843) 722-7550
Baxter-Patrick James Island
Closed (2024 - Labor Day)
Phone: (843) 795-6679
Main Library
Closed (2024 - Labor Day)
Phone: (843) 805-6930
Bees Ferry West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 805-6892
Mobile Library
Closed (2024 - Labor Day)
Phone: (843) 805-6909
Today's Hours
West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 766-6635
Folly Beach Library
Closed (2024 - Labor Day)
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed (2024 - Labor Day)
Phone: (843) 883-3914
Wando Mount Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 805-6888
Village Library
Closed (2024 - Labor Day)
Phone: (843) 884-9741
St. Paul's/Hollywood Library
Closed (2024 - Labor Day)
Phone: (843) 889-3300
Otranto Road Library
Closed (2024 - Labor Day)
Phone: (843) 572-4094
Mt. Pleasant Library
Closed (2024 - Labor Day)
Phone: (843) 849-6161
McClellanville Library
Closed (2024 - Labor Day)
Phone: (843) 887-3699
Keith Summey North Charleston Library
Closed (2024 - Labor Day)
Phone: (843) 744-2489
John's Island Library
Closed (2024 - Labor Day)
Phone: (843) 559-1945
Hurd/St. Andrews Library
Closed (2024 - Labor Day)
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
Closed (2024 - Labor Day)
Phone: (843) 869-2355
Dorchester Road Library
Closed (2024 - Labor Day)
Phone: (843) 552-6466
John L. Dart Library
Closed (2024 - Labor Day)
Phone: (843) 722-7550
Baxter-Patrick James Island
Closed (2024 - Labor Day)
Phone: (843) 795-6679
Main Library
Closed (2024 - Labor Day)
Phone: (843) 805-6930
Bees Ferry West Ashley Library
Closed (2024 - Labor Day)
Phone: (843) 805-6892
Mobile Library
Closed (2024 - Labor Day)
Phone: (843) 805-6909
Patron Login
menu
Item request has been placed!
×
Item request cannot be made.
×
![loading](/sites/all/modules/hf_eds/images/loading.gif)
TECHNOLOGY, MARKETS, AND THE INCOME TAX FRONTIER.
Item request has been placed!
×
Item request cannot be made.
×
![loading](/sites/all/modules/hf_eds/images/loading.gif)
- Author(s): HAYASHI, ANDREW T.
- Source:
Southern California Law Review; 2023, Vol. 96 Issue 6, p1371-1386, 16p- Subject Terms:
- Source:
- Additional Information
- Abstract: Income tax law and policy are fundamentally intertwined with private markets--causal effects run in both directions. The vitality of public markets can be stifled or invigorated by the way that they are taxed. The power to tax is the power to destroy. In turn, the computation and collection of income taxes depends upon the valuation and liquidity provided by markets. Moreover, the economic properties of tax rules are contingent upon the underlying market structures. Changes to these structures induced by technological innovation can alter the efficiency and equity properties of the prevailing income tax rules. In this Article, I explain how innovations associated with the digital transformation of business will--as an unintended consequence--reduce the administrative barriers to taxing income and improve the economic tradeoffs, thereby making it both feasible and desirable to push outward the frontier of the income tax's domain. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Southern California Law Review is the property of University of Southern California, Gould School of Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Abstract:
Contact CCPL
Copyright 2022 Charleston County Public Library Powered By EBSCO Stacks 3.3.0 [350.3] | Staff Login
No Comments.