Book Review: 'The Timing of Income Recognition in Tax Law and the Time Value of Money'
10 Pages Posted: 29 May 2010
Date Written: May 27, 2010
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.
Keywords: Moshe Shekel, Timing Rules – Income and Deductions, Taxation, United States, United Kingdom, Israel
JEL Classification: K34, K49
Suggested Citation: Suggested Citation