This page, and sub-pages, are inspired by my reading of Harold M Groves, Tax Philosophers, Donald J Curran, ed (University of Wisconsin Press: Madison, 1974).  This book was recommended by my supervisor, Professor William Neil Brooks, as part of the readings necessary to understand taxation and tax policy today. Without knowing where we have come from, and what we base our ideas and assertions on, any progress in thought risks being built on sand.

A great deal of the initial materials come from Groves’s must-read book. However, my own research will slowly add to the body of collected knowledge therein.  The initial organization may change from chronological and author-centric, but this determination will have to wait until I have developed a better understanding of the inter-connection of the many concepts and ideas.

Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3

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