Professor Deborah Geier has published the 2022 edition of her textbook, “U.S. Federal Income Taxation of Individuals.” In an effort to reduce student cost, Professor Geier has published this textbook each year since 2014 with CALI (Computer-Assisted Legal Education) as both a free e-textbook (in pdf, ePub, and mobi formats) and as a print-on-demand hard copy (at cost) for approximately $35.
As in each year, Professor Geier incorporated new law and all inflation adjustments in her latest edition, as well as new economic data and charts. One of the real joys of crafting her own textbook is that Professor Geier can provide more data than typically found in traditional tax law textbooks to provide illuminating context for tax policy discussions. Even better, she can add, subtract, and update the data she chooses to incorporate each year as new data becomes available, which can be easily achievable only in a free textbook that is updated annually. She believes that providing such data to students adds richness to their study so that they can think more deeply about the wisdom (or folly) of the tax system in general (or particular provisions within it). Information regarding our tax history, how we got to where we are today, income trends over time, wealth trends over time, effective tax rates, deficits (or, once upon a time, surpluses), Federal debt, economic growth factors, and more help to ensure that tax policy discussions are factually and historically informed rather than ad hoc in a vacuum.
You can download the free e-textbook or order the print-on-demand copy from this link: