Before revision: Simons sought a measurable definition for income but his solution is open to criticism for reifying troubling dichotomies; for example, the Haig–Simons definition depends on the distinction between market and non-market values.Nancy Staudt, The Political Economy of Taxation: A Critical Review of a Classic, 30 Law & SOC'Y REV.
After revision: ,Simons sought a measurable definition for income but his solution is open to criticism for reifying troubling dichotomies; for example, the Haig–Simons definition depends on the distinction between market and non-market values.Nancy Staudt, The Political Economy of Taxation: A Critical Review of a Classic, 30 Law & SOC'Y REV.