MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03071cam a2200433 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
20893915 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
Rw-NyILPD |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210423132646.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
190318s2018 mnua b 001 0 eng c |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2018299935 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1683282647 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781683282648 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)on1051682286 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
YDX |
| Language of cataloging |
eng |
| Transcribing agency |
YDX |
| Description conventions |
rda |
| Modifying agency |
BDX |
| -- |
WVU |
| -- |
LMUDL |
| -- |
HVL |
| -- |
OCLCF |
| -- |
RCJ |
| -- |
GWL |
| -- |
TJC |
| -- |
OCLCO |
| -- |
IOD |
| -- |
OCLCO |
| -- |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
KF6289 |
| Item number |
.H355 2018 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hanna, Christopher H., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Tax policy in a nutshell / |
| Statement of responsibility, etc. |
Christopher H. Hanna. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
St. Paul, MN : |
| Name of producer, publisher, distributor, manufacturer |
West Academic Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2018] |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 274 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
19 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Nutshell series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Overview -- Criteria in evaluating a tax system -- Base of taxation -- Haig-Simmons definition of income -- Samuelson depreciation -- The Cary Brown theorem -- Distribution of the tax burden -- Corporate taxation -- International tax. |
| 520 ## - 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 the current state of the law, including the 2017 Tax Cuts and Jobs Act, the most comprehensive U.S. tax system reform in over thirty years."-- |
| Assigning source |
Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fiscal policy |
| Geographic subdivision |
United States. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fiscal policy. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst00925806 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| General subdivision |
Law and legislation. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst01143921 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
United States. |
| Source of heading or term |
fast |
| Authority record control number or standard number |
(OCoLC)fst01204155 |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Study guides. |
| Source of term |
fast |
| Authority record control number |
(OCoLC)fst01423888 |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Study guides. |
| Source of term |
lcgft |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Nutshell series. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
pccadap |
| d |
2 |
| e |
ncip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
