MARC details
| 000 -LEADER |
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| fixed length control field |
02432nam a2200325Ki 4500 |
| 001 - CONTROL NUMBER |
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| control field |
ODN0008700698 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240726104700.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
220204s2022 nyu s 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781636598727 |
| Qualifying information |
|
| -- |
|
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
TEFOD |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
TEFOD |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hanna, Christopher H. |
| Relator term |
Author |
| 245 10 - TITLE STATEMENT |
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| Title |
Tax policy in a nutshellChristopher H Hanna. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
St. Paul : |
| Name of publisher, distributor, etc. |
West Academic Publishing, |
| Date of publication, distribution, etc. |
(c)2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
data file |
| Source |
rda |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Nutshells. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Title from eBook information screen.. |
| 520 0# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Taxes impact every individual and business in the United States and around the world. Countries are constantly changing, modifying, and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy, including theories of taxation and their implementation, criteria in evaluating a tax system, tax bases, the Haig-Simons definition of income, Samuelson depreciation, the Cary Brown Theorem, capital gains and losses, tax expenditures, the distribution of the tax burden, and issues in corporate and international taxation. The book discusses the tax policy considerations of contemporary law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years. |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
Requires OverDrive Read (file size: N/A KB) or Adobe Digital Editions (file size: 819 KB) or Amazon Kindle (file size: N/A KB). |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://link.overdrive.com/?websiteID=202468&titleID=8700698">http://link.overdrive.com/?websiteID=202468&titleID=8700698</a> |
| -- |
Click to access digital title | log in using your CIU ID number and my.ciu.edu password. |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Excerpt |
| Uniform Resource Identifier |
<a href="https://samples.overdrive.com/?crid=0e6f34f0-9d4a-4f17-9700-0bd69c85a15b&.epub-sample.overdrive.com">https://samples.overdrive.com/?crid=0e6f34f0-9d4a-4f17-9700-0bd69c85a15b&.epub-sample.overdrive.com</a> |
| -- |
Sample |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Image |
| Uniform Resource Identifier |
<a href="https://img1.od-cdn.com/ImageType-100/6069-1/%7B0E6F34F0-9D4A-4F17-9700-0BD69C85A15B%7DImg100.jpg">https://img1.od-cdn.com/ImageType-100/6069-1/%7B0E6F34F0-9D4A-4F17-9700-0BD69C85A15B%7DImg100.jpg</a> |
| -- |
Large cover image |
| 856 4# - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Thumbnail |
| Uniform Resource Identifier |
<a href="https://img1.od-cdn.com/ImageType-200/6069-1/%7B0E6F34F0-9D4A-4F17-9700-0BD69C85A15B%7DImg200.jpg">https://img1.od-cdn.com/ImageType-200/6069-1/%7B0E6F34F0-9D4A-4F17-9700-0BD69C85A15B%7DImg200.jpg</a> |
| -- |
Thumbnail cover image |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
|
| DONATED BY: |
|
| VENDOR |
OVERDRIVE |
| Classification part |
|
| PUBLICATION YEAR |
(c)2022 |
| LOCATION |
|
| REQUESTED BY: |
|
| -- |
|
| -- |
NFIC |
| -- |
Cynthia Snell |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
1 |
| b |
Cynthia Snell |
| c |
1 |
| d |
Cynthia Snell |