000 02432nam a2200325Ki 4500
001 ODN0008700698
005 20240726104700.0
008 220204s2022 nyu s 000 0 eng d
020 _a9781636598727
_q
_q((electronic)l(electronic)ctronic)
040 _aTEFOD
_beng
_erda
_cTEFOD
100 1 _aHanna, Christopher H.
_e1
245 1 0 _aTax policy in a nutshellChristopher H Hanna.
250 _a2.
260 _aSt. Paul :
_bWest Academic Publishing,
_c(c)2022.
300 _a1 online resource
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _adata file
_2rda
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.
530 _a2
_ub
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
856 4 _3Image
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_zLarge cover image
856 4 _3Thumbnail
_uhttps://img1.od-cdn.com/ImageType-200/6069-1/%7B0E6F34F0-9D4A-4F17-9700-0BD69C85A15B%7DImg200.jpg
_zThumbnail cover image
942 _c1
_D
_eOV
_h
_m(c)2022
_QOB
_R
_x
_8NFIC
_dCynthia Snell
999 _c74785
_d74785
902 _a1
_bCynthia Snell
_c1
_dCynthia Snell