Main Image

About the Book

Federal Income Taxation

Front Cover - Federal Income Taxation

Sixteenth Edition

Joseph Bankman, Stanford University
Daniel N. Shaviro, New York University
Kirk J. Stark, University of California, Los Angeles

2012.  912 pages.  ISBN: 978-1-4548-0996-8.

With Teacherís Manual.

About the Book

Integrating theory and policy in an accessible, yet challenging approach, Federal Income Taxation features a tradition of distinguished authorship, reaching back to the original author Boris Bittker, eminent tax scholar from Yale Law. William A. Klein, who retires as of this edition, has a long-established reputation across academia, business and the federal government, and Bankman, Shaviro and Stark represent the best-known of younger tax scholars. A unique introduction lends insight to both the historical background and economic analysis of federal taxation for individuals.  Problems interspersed between Notes and Questions help students comprehend the complexity of the material, and an excellent Teacherís Manual enhances the classroom experience.

The Sixteenth Edition expands the highly successful international perspective, comparing tax rules in a variety of countries. A revised discussion of progressivity against the background of current tax rate debates is completely up-to-date.  An important new discussion of Mayo Foundation for Medical Education and Research v. United States considers the degree of judicial deference to Treasury regulations, and new material introduces recent codification of the economic substance doctrine.

Hallmark features of Federal Income Taxation:

  • Problems interspersed between Notes and Questions
  • Esteemed authorship 
    o Original author Boris Bittker, eminent tax scholar
    o William A. Klein (retires as of this edition), distinguished reputation in taxation
    Bankman, Shaviro and Stark, among the best-known younger tax scholars
  • Unique introduction with insightful historical background and economic analysis
  • Theory and policy integrated throughout
  • Accessible, yet challenging
  • Excellent Teacherís Manual

Thoroughly updated, the revised Sixteenth Edition presents:

  • Expansion of successful international comparisons to tax rules in other countries
  • Revised and updated discussion of progressivity against the background of current tax rate debates
  • New discussion of Mayo Foundation for Medical Education and Research v. United States, concerning the degree of judicial deference to Treasury regulations
  • New material on recent codification of the economic substance doctrine