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This article investigates the implications of using the annual accounting period for income tax calculation.

Average Income and Its Use in Taxation.

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This article investigates the implications of using the annual accounting period for income tax calculation.
Analyzes the historical context of income tax legislation in the U.S.
Examines government aims in tax collection
Illustrates inequities arising from annual accounting periods
Identifies inequities faced by taxpayers due to annual accounting periods.
Highlights potential loss of government revenue tied to these periods.
Suggests that the annual accounting period may unfairly burden taxpayers with varied incomes.

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Discussion explores taxation aims in the U.S., focusing on income calculation methods and equity implications.

Martin Atlas (1938) studied this question.

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