id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-344	Abreu, Alice G.; Greenstein, Richard K.	Defining Income	2022	54	.pdf	application/pdf	26045	1162	56	The oddity of income tax law, in Professor Prebble's view, is that, unlike other fields of law, tax law necessarily relies on artificial concepts and definitions that do not answer to an underlying economic reality, and the pervasive indeterminacy that results from this ectopia is, therefore, ineradicable from the law of taxation. By contrast, although there is a natural world of economic transactions that income tax law regulates, Professor Prebble argues that tax law does so with definitions that do not reflect that world, which leads to a legal regime full of incongruities, indeterminacies, and consequent instability.	cache/ftr-344.pdf	txt/ftr-344.txt