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68 U. Pitt. L. Rev. 267 (2006-2007)
Agricultural Tithing and (Flat) Tax Complexity

handle is hein.journals/upitt68 and id is 275 raw text is: ARTICLES AGRICULTURAL TITHING AND (FLAT) TAX COMPLEXITY Adam S. Chodorow* Table of Contents I. Introduction ........................................... 268 II. Jewish Legal Authority .................................. 272 III. Agricultural Tithing .................................... 277 A. Origins and Development ............................ 278 B. Income Definition in Agricultural Tithing ............... 279 1. Gross Incom e .................................. 280 a. Source and Scope ........................... 280 b. The Realization Requirement .................. 285 c. In-Kind Income Measurement ................. 287 2. N etting ....................................... 289 3. Accounting Periods and Timing .................... 291 IV. Tithing and Tax Reform ................................. 293 A. Reforming the Current Income Tax .................... 293 B. Consumption Tax Complexity ........................ 297 1. The Theoretical Approach ........................ 300 2. The Practical Approach .......................... 302 V . Conclusion ........................................... 304 * Associate Professor of Law at the Sandra Day O'Connor College of Law at Arizona State University. I would like to thank Miranda Perry, Jon Brose and Todd Toral for pointing me towards the Bible as a source of tax law. I would also like to thank Rabbi Zvi Holland, the Phoenix Community Kollel and Saul Abrams for their patience and perseverance in the face of countless questions regarding halacha and tithing. I would also like to thank Saul Levmore, Ellen April, Marjorie Kornhauser, Henry Ordower, Samuel Levine, Michael Livingston, Victor Fleischer, Larry Zelenak, Yariv Brauner, the members of the Arizona State University Legal Theory Colloquium, and the participants at the Junior Tax Scholars Conference at the University of Colorado, Boulder, for their comments on earlier drafts.