Principles of Taxation in the United States: Theory, Policy, and Practice

ISBN-13: 9781138362840 / Angielski / Miękka / 2020 / 396 str.

Fabio Ambrosio

Opis

This book gives students a comprehensive overview of the horizontal and vertical tax competition challenges stemming from a multi-jurisdictional tax environment like the United States. This is essential reading for students taking a first course in taxation, accounting, law, public administration, or business at large.

Spis treści

Part I Conceptual Foundations 1. A Historical Perspective on Tax Policy 2. The Structure of Tax Administration  Part II The Underpinnings of Tax in the United States  3. Tax Administration in the United States  4. Speaking American Tax Language  5. Locating and Researching Tax Authority  Part III The Mechanics of an American Individual Income Tax Return  6. Filing Status and Dependents  7. Taxes Imposed on Income  8. Deductions  9. Losses and Loss Limitations  10. Credits  Part IV Reflections on Policy and Practice  11. The Alternative Minimum Tax System  12. Tax Planning and Professional Standards

O autorze

Fabio Ambrosio, JD, LLM, MBA, CPA/PFS/ABV, CFP, EA, CVA, MAFF, CFE, CGMA, is a Professor of Taxation at Central Washington University. In addition to being licensed as an attorney-at-law and Certified Public Accountant in the State of Washington, he is also a trained mediator, business valuator, and forensic analyst.