Federal Taxation in America

Federal Taxation in America PDF Author: W. Elliot Brownlee
Publisher: Cambridge University Press
ISBN: 9780521545204
Category : Business & Economics
Languages : en
Pages : 308

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Book Description
This brief survey is a comprehensive historical overview of the US federal tax system.

Federal Taxation in America

Federal Taxation in America PDF Author: W. Elliot Brownlee
Publisher: Cambridge University Press
ISBN: 9780521545204
Category : Business & Economics
Languages : en
Pages : 308

Get Book Here

Book Description
This brief survey is a comprehensive historical overview of the US federal tax system.

Federal Taxation in America

Federal Taxation in America PDF Author: W. Elliot Brownlee
Publisher:
ISBN: 9780521836654
Category : Business & Economics
Languages : en
Pages : 288

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Book Description
This brief survey is a comprehensive historical overview of the US federal tax system.

Cracking the Code

Cracking the Code PDF Author: Peter Eric Hendrickson
Publisher:
ISBN: 9780974393605
Category : Internal revenue law
Languages : en
Pages : 256

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Book Description
A detailed history and analysis of the actual statutes behind the Internal Revenue Code revealing the surprisingly limited reach of the American income tax.

Federal Tax Policy

Federal Tax Policy PDF Author: Joseph A. Pechman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 376

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Book Description
Of current theories of the incidence of the major state and local taxes, assessment of the capacity of state and local governments to carry their debt burdens, and discussion of the property tax system and the state and local retirement system. Two chapters are devoted to the intergovernmental transfers.

Federal Taxation of Income, Estates, and Gifts

Federal Taxation of Income, Estates, and Gifts PDF Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 852

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Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1508

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Book Description


RIA Federal Tax Handbook

RIA Federal Tax Handbook PDF Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 0

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Book Description


Principles of Taxation in the United States

Principles of Taxation in the United States PDF Author: Fabio Ambrosio
Publisher: Routledge
ISBN: 0429777256
Category : Business & Economics
Languages : en
Pages : 386

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Book Description
Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.

Federal Taxation of Trusts, Grantors, and Beneficiaries

Federal Taxation of Trusts, Grantors, and Beneficiaries PDF Author: John L. Peschel
Publisher: Warren Gorham & Lamont
ISBN:
Category : Law
Languages : en
Pages : 228

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Book Description


The Federal Estate Tax

The Federal Estate Tax PDF Author: David Joulfaian
Publisher: MIT Press
ISBN: 026255111X
Category : Business & Economics
Languages : en
Pages : 213

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Book Description
A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Governments have been levying some form of inheritance tax since the ancient Egyptians did so in the seventh century BC. In the United States, the federal government experimented with various forms of inheritance taxes, settling on an estate tax in 1916 and a gift tax in 1932. Despite this long history, there are few empirical studies of the federal estate tax. This book offers the first comprehensive look at U.S. estate and inheritance taxes, examining their history and evolution, structure and inner workings, and economic consequences. Written by David Joulfaian, a veteran economist at the U.S. Department of the Treasury, the book provides accessible accounts of such topics as changes in tax laws, issues of equity, the fiscal contribution of the estate tax, and its behavioral effects. Joulfaian traces the evolution of U.S. inheritance taxes from 1797 to the present, noting that the estate tax rate and base expanded through 1976, then began to decline. He describes the tax itself, explaining that it currently applies to estates and gifts in excess of $11.18 million, and outlines applicable deductions and credits. He sketches a profile of taxpayers and their beneficiaries; surveys the revenues from estate and gift taxes; and discusses the effect of estate taxation on labor decisions, saving and wealth accumulation, charitable giving, life insurance ownership, and other economic activities. Finally, he addresses criticisms of the estate tax and analyzes its shortcomings. Accompanying tables present a wealth of data gathered by Joulfaian in his research and not available elsewhere.