taxation theory
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In recent years the word tax itself has become subject to greater
refinement in its usage; it is often used as a term of art. ["What is
a Tax, Anyway?" Tax Notes, April 24, 1989, pp. 377-382; and "What's a
Tax is the Wrong Question: Ask Why and Who," Tax Notes, May 29, 1989,
pp. 1171-72.] Taxes are distinguished today, for example, from user
fees. [H. William Batt, "User Fees: The Nontax Revenue Alternative,"
State Tax Notes, Vol. 4, No. 14 (April 5, 1993), pp...