Paul L. Caron
Dean



Friday, November 21, 2014

Viard: Moving Away From the Realization Principle

Tax Analysys Logo (2013)Alan D. Viard (American Enterprise Institute), Moving Away From the Realization Principle, 145 Tax Notes 847 (Nov. 17, 2014):

Viard describes the realization principle’s flaws and the federal tax system’s incremental movement toward mark-to-market taxation.

https://taxprof.typepad.com/taxprof_blog/2014/11/viard-moving-away-.html

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