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

10 Pages Posted: 29 May 2010

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: May 27, 2010

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.

Keywords: Moshe Shekel, Timing Rules – Income and Deductions, Taxation, United States, United Kingdom, Israel

JEL Classification: K34, K49

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: https://ssrn.com/abstract=1616870

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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