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| 999 |
_c8942 _d8942 |
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| 001 | 20893915 | ||
| 003 | Rw-NyILPD | ||
| 005 | 20210423132646.0 | ||
| 008 | 190318s2018 mnua b 001 0 eng c | ||
| 010 | _a 2018299935 | ||
| 020 | _a1683282647 | ||
| 020 | _a9781683282648 | ||
| 035 | _a(OCoLC)on1051682286 | ||
| 040 |
_aYDX _beng _cYDX _erda _dBDX _dWVU _dLMUDL _dHVL _dOCLCF _dRCJ _dGWL _dTJC _dOCLCO _dIOD _dOCLCO _dDLC |
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| 042 | _apcc | ||
| 043 | _an-us--- | ||
| 050 | 0 | 0 |
_aKF6289 _b.H355 2018 |
| 100 | 1 |
_aHanna, Christopher H., _eauthor. |
|
| 245 | 1 | 0 |
_aTax policy in a nutshell / _cChristopher H. Hanna. |
| 264 | 1 |
_aSt. Paul, MN : _bWest Academic Publishing, _c[2018] |
|
| 300 |
_axi, 274 pages : _billustrations ; _c19 cm. |
||
| 336 |
_atext _btxt _2rdacontent |
||
| 337 |
_aunmediated _bn _2rdamedia |
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| 338 |
_avolume _bnc _2rdacarrier |
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| 490 | 1 | _aNutshell series | |
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 0 | _aOverview -- 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 |
_a"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."-- _cProvided by publisher. |
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| 650 | 0 |
_aTaxation _xLaw and legislation _zUnited States. |
|
| 650 | 0 |
_aFiscal policy _zUnited States. |
|
| 650 | 7 |
_aFiscal policy. _2fast _0(OCoLC)fst00925806 |
|
| 650 | 7 |
_aTaxation _xLaw and legislation. _2fast _0(OCoLC)fst01143921 |
|
| 651 | 7 |
_aUnited States. _2fast _0(OCoLC)fst01204155 |
|
| 655 | 7 |
_aStudy guides. _2fast _0(OCoLC)fst01423888 |
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| 655 | 7 |
_aStudy guides. _2lcgft |
|
| 830 | 0 | _aNutshell series. | |
| 906 |
_a7 _bcbc _cpccadap _d2 _encip _f20 _gy-gencatlg |
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| 942 |
_2ddc _cBK |
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