which of these three is more closely aligned with the policy reasons underlying our progressive tax system?

 

Economic Benefit Doctrine, Constructive Receipt Doctrin and Assignment of Income Doctrine

From the economic benefit doctrine, the constructive receipt doctrine, or the assignment of income doctrine, which of these three is more closely aligned with the policy reasons underlying our progressive tax system? Which is more closely aligned with the use of social policy to drive certain behaviors, such as buying a house to take advantage of mortgage interest payments versus renting? Why?

please provide 200 words with references

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