Download or read book Tax Stories written by Paul L. Caron and published by . This book was released on 2003 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploration by ten leading tax scholars of the historical contexts of ten U.S. Supreme Court federal income tax cases and the role they continue to play in current tax law: Glenshaw Glass; Macomber; Kirby Lumber; Davis; Welch; INDOPCO; Crane; Schlude; Earl; Knetsch.
Download or read book Concepts in Federal Taxation 2009 written by Kevin E. Murphy and published by Thomson South-Western. This book was released on 2006-04 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: CONCEPTS IN FEDERAL TAXATION is designed for a more conceptual, less detailed approach to federal taxation of individuals and corporations in an introductory taxation course. This conceptual approach presents taxation as a small number of unifying concepts, stressing the overriding principles that apply to all specific tax rules and regulations. CONCEPTS IN FEDERAL TAXATION offers an excellent balance between tax concepts and the Internal Revenue Code and regulations, preparing users for a future in the business environment.
Download or read book Federal Tax Course 2009 written by Linda M. Johnson and published by CCH. This book was released on 2008 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Concepts in Federal Taxation written by Kevin E. Murphy and published by South Western Educational Publishing. This book was released on 2000-04-12 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concepts in Federal Taxation is designed for a more conceptual, less detailed approach to federal taxation of individuals and corporations in an introductory taxation course. This conceptual approach presents taxation as a small number of unifying concepts, stressing the overriding principles that apply to all specific tax rules and regulations. By knowing the underlying concepts that shape tax law, students can understand the wide range of tax rules and regulations without having to commit each one to memory.
Download or read book Concepts in Federal Taxation written by Kevin E. Murphy and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers the perfect balance between U.S. tax concepts and tax code that will give students the necessary foundation to begin their taxation career. Reflects all relevant tax law changes through December 2005.
Download or read book Federal Income Taxation written by Michael J. Graetz and published by . This book was released on 2002 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Partnership Estate and Gift Taxation written by and published by . This book was released on 1999 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Critical Tax Theory written by Bridget J. Crawford and published by Cambridge University Press. This book was released on 2009-06-22 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book Debt Bias and Other Distortions written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2009-12-06 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
Download or read book Assessing the Theory and Practice of Land Value Taxation written by Richard F. Dye and published by Lincoln Inst of Land Policy. This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: The land value tax is the focus of this Policy Focus Report, Assessing the Theory and Practice of Land Value Taxation. A concept dating back to Henry George, the land value tax is a variant of the property tax that imposes a higher tax rate on land than on improvements, or taxes only the land value. Many other types of changes in property tax policy, such as assessment freezes or limitations, have undesirable side effects, including unequal treatment of similarly situated taxpayers and distortion of economic incentives. The land value tax can enhance both the fairness and the efficiency of property tax collection, with few undesirable effects; land is effectively in fixed supply, so an increase in the tax rate on land value will raise revenue without distorting the incentives for owners to invest in and use their land. A land value tax has also been seen as a way to combat urban sprawl by encouraging density and infill development. Authors Richard F. Dye and Richard W. England examine the experience of those who have implemented the land value tax -- more than 30 countries around the world, and in the United States, several municipalities dating back to 1913, when the Pennsylvania legislature permitted Pittsburgh and Scranton to tax land values at a higher rate than building values. A 1951 statute gave smaller Pennsylvania cities the same option to enact a two-rate property tax, a variation of the land value tax. About 15 communities currently use this type of tax program, while others tried and rescinded it. Hawaii also has experience with two-rate taxation, and Virginia and Connecticut have authorized municipalities to choose a two-rate property tax. The land value tax has been subjected to studies comparing jurisdictions with and without it, and to legal challenges. A land value tax also raises administrative issues, particularly in the area of property tax assessments. Land value taxation is an attractive alternative to the traditional property tax, especially to much more problematic types of property tax measures such as assessment limitations, the authors conclude. A land value tax is best implemented if local officials use best assessing practices to keep land and improvement values up to date; phase in dual tax rates over several years; and include a tax credit feature in those communities where land-rich but income-poor citizens might suffer from land value taxation.
Download or read book Taxes For Dummies written by Eric Tyson and published by John Wiley & Sons. This book was released on 2022-01-06 with total page 663 pages. Available in PDF, EPUB and Kindle. Book excerpt: Take the anxiety out of tax season and file your return with confidence In Taxes For Dummies, 2022 Edition, you'll get line-by-line advice and plan ahead strategies that take the fear and anxiety out of tax season and save you money now and in the months and years ahead. This completely updated edition includes detailed coverage of the numerous tax bills have passed in recent years. You'll learn everything you need to know to file your own taxes with confidence and intelligently plan year-round tax strategies. In this book, you'll: Discover how to take advantage of every deduction and tax credit that applies to your specific circumstances Learn to navigate the IRS website and the newest versions of the most popular online tax preparation and filing options Understand new retirement account options and the implications of new foreign taxation rules Plan ongoing, multi-year tax strategies that will help you achieve your financial goals at every stage of your life Taxes For Dummies, 2022 Edition is the perfect resource for any United States taxpayer planning to file their own 2021 taxes. Whether you're a first-time taxpayer, an expat filing from outside the US, or a seasoned veteran of tax season looking for the latest deductions and strategies to reduce your tax bill, this book is a must-read resource that'll transform how you think about taxes.
Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277
Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2024-09-16 with total page 1455 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Download or read book Basic Federal Income Taxation written by William D. Andrews and published by Aspen Publishing. This book was released on 2024-02-07 with total page 960 pages. Available in PDF, EPUB and Kindle. Book excerpt: Buy a new version of this textbook and receive access to the Connected eBook with Study Center on Casebook Connect, including lifetime access to the online ebook with highlight, annotation, and search capabilities. Access also includes practice questions, an outline tool, and other helpful resources. Connected eBooks provide what you need most to be successful in your law school classes. This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.
Download or read book Survey of Current Business written by and published by . This book was released on 2011 with total page 1388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Conceptual Structures for Discovering Knowledge written by Simon Andrews and published by Springer. This book was released on 2011-07-18 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the proceedings of the 19th International Conference on Conceptual Structures, ICCS 2011, held in Derby, UK, in July 2011. The 18 full papers and 4 short papers presented together with 12 workshop papers were carefully reviewed and selected for inclusion in the book. The volume also contains 3 invited talks. ICCS focuses on the useful representation and analysis of conceptual knowledge with research and business applications. It advances the theory and practice in connecting the user's conceptual approach to problem solving with the formal structures that computer applications need to bring their productivity to bear. Conceptual structures (CS) represent a family of approaches that builds on the successes of artificial intelligence, business intelligence, computational linguistics, conceptual modelling, information and Web technologies, user modelling, and knowledge management. Two of the workshops contained in this volume cover CS and knowledge discovery in under-traversed domains and in task specific information retrieval. The third addresses CD in learning, teaching and assessment.
