Principles of tax policy / Stephanie Hunter McMahon, professor of law, University of Cincinnati College of Law.
2018
Formats
| Format | |
|---|---|
| BibTeX | |
| MARCXML | |
| TextMARC | |
| MARC | |
| DublinCore | |
| EndNote | |
| NLM | |
| RefWorks | |
| RIS |
Items
Details
Title
Principles of tax policy / Stephanie Hunter McMahon, professor of law, University of Cincinnati College of Law.
Edition
Second edition.
Imprint
St. Paul, MN : West Academic Publishing, [2018]
Copyright
2018.
Description
1 online resource (xvi, 548 pages) : illustrations.
Series
Concise hornbook series.
Formatted Contents Note
Preface
Introduction
PART A. TAX POLITICS.
How law is made
How tax law is enforced
History of American taxation
Standards to judge the tax system
Tax planning
Economic theory
PART B. WHAT TYPE OF TAX?
Income taxation
Consumption taxation
Gift and estate taxation
Payroll taxes
Taxation of businesses
PART C. WHERE TO TAX.
International taxation
State and local governments
Charitable organizations
PART D. WHO IS TAXED?
Taxation of the family
Taxation of race and class
PART E. USES OF TAXATION.
Incentives and disincentives
What to do with tax revenue?
Table of cases
Table of Statutes
Table of regulations
Table of rules
Index.
Introduction
PART A. TAX POLITICS.
How law is made
How tax law is enforced
History of American taxation
Standards to judge the tax system
Tax planning
Economic theory
PART B. WHAT TYPE OF TAX?
Income taxation
Consumption taxation
Gift and estate taxation
Payroll taxes
Taxation of businesses
PART C. WHERE TO TAX.
International taxation
State and local governments
Charitable organizations
PART D. WHO IS TAXED?
Taxation of the family
Taxation of race and class
PART E. USES OF TAXATION.
Incentives and disincentives
What to do with tax revenue?
Table of cases
Table of Statutes
Table of regulations
Table of rules
Index.
Summary
"The new edition of Principles of Tax Policy explains the essential building blocks of the American tax system clearly and concisely, including the effects of changes adopted in the Tax Cut and Jobs Act of 2017. Chapters range from the political process to individual and corporate income taxes, Social Security and other payroll taxes, state and local budgeting, and international tax planning. Each chapter opens with a brief description of the covered policy topic, providing a synopsis of the current state of the law. Ample footnotes provide easy access to articles and standard reference works allowing readers to dig deeper on their own."--Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Source of Description
Online resource (West Academic, viewed August 10, 2018).
Location
www
Available in Other Form
Print version: McMahon, Stephanie Hunter, Principles of tax policy. Second edition
Linked Resources
Alternate Title
West Academic study aids.
Language
English
ISBN
9781642420586 (electronic book)
1642420581 (electronic book)
1642420581 (electronic book)
Record Appears in