Elective Efficiency
This thesis offers a new rationale that helps explain the phenomena of elective provisions in tax law. I analyze tax elections with reference to a particular election offered to individual taxpayers —the choice to itemize expenses or to take the standard deduction to determine taxable net income un...
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| Language: | en_ca |
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2011
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| Online Access: | http://hdl.handle.net/1807/31432 |