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This book is the 4th edition of a basic income tax text. It is intended to be a readable text, suitable for a three-hour course for a class comprised of law students with widely different backgrounds. The text integrates several of the CALI drills…

Why do people pay tax? And why do they avoid doing so? There are many disciplines that try to answer these questions—economics, law, accounting, psychology.
They use a wide variety of methods and come up with a
similarly diverse array of…