000 | 02432nam a2200325Ki 4500 | ||
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001 | ODN0008700698 | ||
005 | 20240726104700.0 | ||
008 | 220204s2022 nyu s 000 0 eng d | ||
020 |
_a9781636598727 _q _q((electronic)l(electronic)ctronic) |
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040 |
_aTEFOD _beng _erda _cTEFOD |
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100 | 1 |
_aHanna, Christopher H. _e1 |
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245 | 1 | 0 | _aTax policy in a nutshellChristopher H Hanna. |
250 | _a2. | ||
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_aSt. Paul : _bWest Academic Publishing, _c(c)2022. |
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300 | _a1 online resource | ||
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_atext _btxt _2rdacontent |
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_acomputer _bc _2rdamedia |
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_aonline resource _bcr _2rdacarrier |
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_adata file _2rda |
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490 | 0 | _aNutshells. | |
500 | _aTitle from eBook information screen.. | ||
520 | 0 | _aTaxes 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. | |
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538 | _aRequires OverDrive Read (file size: N/A KB) or Adobe Digital Editions (file size: 819 KB) or Amazon Kindle (file size: N/A KB). | ||
856 | 4 | 0 |
_uhttp://link.overdrive.com/?websiteID=202468&titleID=8700698 _zClick to access digital title | log in using your CIU ID number and my.ciu.edu password. |
856 | 4 |
_3Excerpt _uhttps://samples.overdrive.com/?crid=0e6f34f0-9d4a-4f17-9700-0bd69c85a15b&.epub-sample.overdrive.com _zSample |
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_c1 _D _eOV _h _m(c)2022 _QOB _R _x _8NFIC _dCynthia Snell |
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_a1 _bCynthia Snell _c1 _dCynthia Snell |