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题名/责任者:

Principles of taxation in the United States : theory, policy, and practice / Fabio Ambrosio.

出版发行项:

New York : Routledge, 2020.

ISBN:

9781138362833

ISBN:

9781138362840

载体形态项:

xxiii, 394 pages : illustrations ; 24 cm

个人责任者:

Ambrosio, Fabio, author.

论题主题:

Taxation-United States-Textbooks.

中图法分类号:

F817.123

书目附注:

Includes bibliographical references and index.

摘要附注:

"Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book's advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved to teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is an essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large"--

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