id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2807	Benshalom, Ilan	Realization and Progressivity	2012	43	.pdf	application/pdf	26156	1012	45	The brief reply is that policymakers should not be asking whether providing realization tax treatment to personal assets would be the perfect way to promote tax progressivity. There are, of course, independent arguments for why income rather than other tax bases such as consumption or wealth should be taxed.213 However, once the historical connection between income and the realization requirement is weakened, the question of whether income tax is the most appropriate tax base merits re-examination.	cache/taxlaw-2807.pdf	txt/taxlaw-2807.txt