Is Income From Capital Subject To Individual Income Taxation
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Is Income From Capital Subject To Individual Income Taxation
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Author : C. Eugene Steuerle
language : en
Publisher:
Release Date : 1980
Is Income From Capital Subject To Individual Income Taxation written by C. Eugene Steuerle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with Capital gains tax categories.
The Economic Effects Of Taxing Capital Income
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Author : Jane Gravelle
language : en
Publisher: MIT Press
Release Date : 1994
The Economic Effects Of Taxing Capital Income written by Jane Gravelle and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years.Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital gains taxes, tax treatment of retirement savings, and capital income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere.
Individual Income Tax Returns
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Author :
language : en
Publisher:
Release Date : 1983
Individual Income Tax Returns written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Income categories.
Comprehensive Income Taxation
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Author : Joseph A. Pechman
language : en
Publisher: Brookings Institution Press
Release Date : 1977
Comprehensive Income Taxation written by Joseph A. Pechman and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Business & Economics categories.
Conference report on comprehensive income tax in the USA - covers personal tax deductions, capital gains and loss, tax exemptions, the tax system and need for tax reform, etc. Bibliography pp. 301 to 304, diagram and graph. Conference held in Washington 1976 December 10 and 11.
Basic Federal Income Taxation
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Author : William D. Andrews
language : en
Publisher: Aspen Publishing
Release Date : 2024-02-07
Basic Federal Income Taxation written by William D. Andrews and has been published by Aspen Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-07 with Law categories.
This perennially popular book offers the most intellectual depth of any tax casebook. Regarded as the most insightful, policy-oriented, and coherent treatment of the field, Basic Federal Income Taxation includes more of the classic, foundational cases than most other tax casebooks and provides the best available coverage of capital gains. This eighth edition, the first since the death of original author William D. Andrews in 2017, aims to update a classic while preserving its distinctive attributes. The style of the book has been retained, with its focus on cases and tax policy. New to the 8th Edition: A comprehensively revised Chapter 1, designed to equip students with the conceptual framework and policy themes they can deploy to structure thinking and assist understanding throughout the course. A reworked organization, with return of capital timing issues now addressed immediately before capital appreciation (realization and recognition); gifts, taxation of the family, and assignment of income issues have been grouped together to highlight common themes; losses and tax shelter limitations have been folded into one chapter, and the leverage and leasing materials trimmed. Numerous changes to reflect new developments—legislative, administrative, and judicial—since the publication of the last edition. The pervasive influence of the Tax Cuts and Jobs Act of 2017 is reflected throughout the book. Starting with Chapter 1, this edition emphasizes the distribution of individual income tax burdens across the income spectrum, from the earned income tax credit and child tax credits to the impact of capital gain rates on high-end progressivity. Benefits for professors and students: The book was developed and refined by Professor William D. Andrews, whose work initiated serious policy analysis of progressive consumption taxes and brought to light the hybrid nature of the existing federal income tax system, which is replete with compromises between accessions and consumption tax features. When law students come to appreciate that tax is concerned with fundamental issues of distributive justice—addressing who should be required to contribute to the support of our society, and in what proportions—many become engaged by the subject in a way that would have shocked their former selves. Detailed knowledge of current tax law rules is frequently rendered obsolete (sometimes before law students can graduate) by Congress’s penchant for regular extensive amendment of the Internal Revenue Code. The book gives students a conceptual foundation that is durable rather than evanescent. Understanding tensions between the tax policy criteria and partisan differences in their evaluation makes each new round of tax Code re-jiggering, if not predictable, at least readily comprehensible. Teasing meaning out of an inordinately complex statute demands more than careful reading assisted by application of default norms of construction—it requires an appreciation of objectives. The book’s exploration of history and purposes gives students the tools necessary to inform statutory interpretation, equipping them to supply valuable practical guidance to clients and courts.
Statistics Of Income
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Author :
language : en
Publisher:
Release Date : 1970
Statistics Of Income written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Income categories.
Income Taxation In The Asean Countries
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Author : David O'Reilly
language : en
Publisher:
Release Date : 1989
Income Taxation In The Asean Countries written by David O'Reilly and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Corporations categories.
Description of ASEAN taxation presented by topic.
Introduction To United States International Taxation
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Author : James R. Repetti
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-07-07
Introduction To United States International Taxation written by James R. Repetti and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-07-07 with Law categories.
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on the following aspects of the subject matter: general aspects of the corporation income tax, the individual income tax, the tax treatment of partnerships, trusts, and accounting aspects; the basic jurisdictional principles adopted by the US with respect to application of its income tax to international investment and business transactions; the US rules for taxing foreign corporations, foreign partnerships, foreign trusts, and nonresident aliens on their business and investment income derived from US sources; the basic mechanism adopted by the US to alleviate international double taxation on foreign source income derived by US persons; the income tax treatment of foreign corporations controlled by US shareholders, including the new GILTI minimum tax and exempt dividend rules; the special treatment under FDII of a US corporation’s export of goods, services and intangible rights; the general intercompany pricing rules and special transfer pricing rules applicable to particular transactions; rules for the treatment of transactions involving currencies other than the US dollar; situations in which US income tax treaty provisions modify the basic rules; and the wealth transfer tax system, including modifications made by estate and gift tax treaties. Throughout the discussion, the authors incorporate references not only to the Internal Revenue Code provisions under discussion but also to relevant Treasury Regulations and other administrative material and to important cases that have arisen. For non-US tax practitioners, tax professors and students both within and outside the US, and others seeking a structural framework within which a US tax problem can be placed, Introduction to United States International Taxation offers the ideal reference source.
Global Perspectives On Income Taxation Law
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Author : Reuven Shlomo Avi-Yonah
language : en
Publisher: Oxford University Press, USA
Release Date : 2011
Global Perspectives On Income Taxation Law written by Reuven Shlomo Avi-Yonah and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Law categories.
In 'Global Perspectives on Income Taxation Law', Avi-Yonah covers basic, corporate and international tax law from a comparative perspective. The book both supplements readings in U.S. tax law courses and serves as a textbook for a comparative tax law class.
The Individual Income Tax
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Author : Richard B. Goode
language : en
Publisher: Brookings Institution Press
Release Date : 1976
The Individual Income Tax written by Richard B. Goode and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics categories.
Discusses the fairness and economic consequences of taxation of individual income, the possible improvement of income tax through exclusions and deductions, more effective taxation of capital gains, and revision of personal exemptions and rates.