The Timing of Income Recognition in Tax Law and the Time Value of Money, by Israeli lawyer and academic Moshe Shekel, is a comprehensive, comparative study of the timing rules for income and deductions (and the debates about those timing rules) in three sophisticated jurisdictions - the United...

This article examines an influential set of articles, written by Professor John Tiley in the late 1980s, about anti-avoidance doctrines developed by US courts. The trilogy of articles was written for a British audience, as part of Tiley's efforts to resist importation of US doctrines...