Book Review: 'The Timing of Income Recognition in Tax Law and the Time Value of Money'
Erik M. Jensen
Case Western Reserve University School of Law
May 27, 2010
Columbia Journal of Tax Law, Vol. 1, p. 262, 2010
Case Legal Studies Research Paper No. 2010-21
The Timing of Income Recognition in Tax Law and the Time Value of Money, by Israeli lawyer and academic Moshe Shekel, is a comprehensive, comparative study of the timing rules for income and deductions (and the debates about those timing rules) in three sophisticated jurisdictions - the United States, the United Kingdom, and Israel.
Number of Pages in PDF File: 10
Keywords: Moshe Shekel, Timing Rules – Income and Deductions, Taxation, United States, United Kingdom, Israel
JEL Classification: K34, K49Accepted Paper Series
Date posted: May 29, 2010
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