Book Review: 'The Timing of Income Recognition in Tax Law and the Time Value of Money'

Jensen, Erik

Abstract

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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

Abstract:
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, K49

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Date posted: May 29, 2010

Suggested Citation

Jensen, Erik M., Book Review: 'The Timing of Income Recognition in Tax Law and the Time Value of Money' (May 27, 2010). Columbia Journal of Tax Law, Vol. 1, p. 262, 2010; Case Legal Studies Research Paper No. 2010-21. Available at SSRN: http://ssrn.com/abstract=1616870

Contact Information

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

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Cleveland, OH 44106-7148
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216-368-2086 (Fax)