Public finance and taxation Books
Cambridge University Press Theory of Public Finance in a Federal State
a huge range and FREE tracked UK delivery on ALL orders.
£89.87
Cambridge University Press The Arithmetic of Tax and Social Security Reform A Users Guide to Microsimulation Methods and Analysis 64 Department of Applied Economics Occasional Papers Series Number 64
a huge range and FREE tracked UK delivery on ALL orders.
£84.99
Cambridge University Press Tax Policy in the Real World
a huge range and FREE tracked UK delivery on ALL orders.
£36.09
Cambridge University Press Productivity Convergence Theory and Evidence Cambridge Surveys of Economic Literature
a huge range and FREE tracked UK delivery on ALL orders.
£118.75
Cambridge University Press Public Spending in the 20th Century A Global Perspective
a huge range and FREE tracked UK delivery on ALL orders.
£76.00
Cambridge University Press Public Spending in the 20th Century A Global Perspective
a huge range and FREE tracked UK delivery on ALL orders.
£37.99
Cambridge University Press Critical Tax Theory An Introduction
a huge range and FREE tracked UK delivery on ALL orders.
£42.74
Cambridge University Press The New Fiscal Sociology
Book SynopsisThe New Fiscal Sociology demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law.Trade Review"The New Fiscal Sociology presents a fantastic collection of essays written and edited by a group of first-rate scholars. The essays explore taxation from a range of perspectives including history, economics, political science, law, and sociology and in doing provide readers with a fascinating account of the development of the tax laws and their implication for modern society. The collection is truly a "must-read" for scholars, graduate students, and others interested in fiscal matters." --Nancy Staudt, Professor of Law, Class of 1940 Research Professor of Law, Northwestern University School of Law"Writings on an emerging cross-disciplinary field that examines such issues as the social bases and impact of taxation...." --The Chronicle of Higher EducationTable of ContentsPreface Charles Tilly; 1. The thunder of history Isaac William Martin, Ajay K. Mehrotra and Monica Prasad; 2. 'The unfair advantage of the few' Joseph J. Thorndike; 3. What Americans think of taxes Andrea Louise Campbell; 4. Read their lips Fred Block; 5. Making taxes the life of the party Christopher Howard; 6. The politis of demanding sacrifice Evan S. Lieberman; 7. The end of the strong state Eisaku Ide and Sven Steinmo; 8. War and taxation Naomi Feldman and Joel Slemrod; 9. Liberty, democracy, and capacity Robin L. Einhorn; 10. Extraction and democracy Charles Tilly; 11. Improving tax administration in contemporary African states Edgar Kiser and Audrey Sacks; 12. Adam Smith and the search for an ideal tax system Beverly Moran; 13. Where's the sex in fiscal sociology? Edward McCaffery; 14. The Shoup mission to Japan W. Elliot Brownlee; Epilogue: A renaissance for fiscal sociology John L. Campbell.
£54.14
Cambridge University Press The Economic Psychology of Tax Behaviour
a huge range and FREE tracked UK delivery on ALL orders.
£37.04
Cambridge University Press Privilege and the Politics of Taxation in EighteenthCentury France
a huge range and FREE tracked UK delivery on ALL orders.
£99.75
Cambridge University Press Putting Trust in the US Budget
a huge range and FREE tracked UK delivery on ALL orders.
£85.50
Cambridge University Press Putting Trust in the U.S. Budget
a huge range and FREE tracked UK delivery on ALL orders.
£29.44
Cambridge University Press Taxing America
a huge range and FREE tracked UK delivery on ALL orders.
£33.24
Cambridge University Press Just Taxes
a huge range and FREE tracked UK delivery on ALL orders.
£99.75
Cambridge University Press Race and Regionalism in the Politics of Taxation in Brazil and South Africa Cambridge Studies in Comparative Politics
a huge range and FREE tracked UK delivery on ALL orders.
£48.45
Cambridge University Press A Course in Public Economics
a huge range and FREE tracked UK delivery on ALL orders.
£118.75
Cambridge University Press Financial Products
a huge range and FREE tracked UK delivery on ALL orders.
£85.49
Cambridge University Press The External Dimension of the Euro Area
a huge range and FREE tracked UK delivery on ALL orders.
£95.00
Cambridge University Press A Continuous Time Econometric Model of the United Kingdom with Stochastic Trends
a huge range and FREE tracked UK delivery on ALL orders.
£95.00
Cambridge University Press The Economic Psychology of Tax Behaviour
a huge range and FREE tracked UK delivery on ALL orders.
£95.00
Cambridge University Press AngloAmerican Corporate Taxation
a huge range and FREE tracked UK delivery on ALL orders.
£66.49
Cambridge University Press Political Competition and the Study of Public Economics
a huge range and FREE tracked UK delivery on ALL orders.
£17.00
Cambridge University Press Economic Principles of Commodity Taxation
a huge range and FREE tracked UK delivery on ALL orders.
£19.72
Cambridge University Press Skillmix Innovation Effectiveness and Implementation
a huge range and FREE tracked UK delivery on ALL orders.
£33.25
Cambridge University Press Public Finance with Behavioural Agents
a huge range and FREE tracked UK delivery on ALL orders.
£17.00
Cambridge University Press Behavioural Incentive Design for Health Policy
a huge range and FREE tracked UK delivery on ALL orders.
£24.69
Cambridge University Press Behavioural Incentive Design for Health Policy
a huge range and FREE tracked UK delivery on ALL orders.
£76.00
Cambridge University Press Contracting in Japan
a huge range and FREE tracked UK delivery on ALL orders.
£66.50
Cambridge University Press A Safety Valve Model of Equity as Antiopportunism
a huge range and FREE tracked UK delivery on ALL orders.
£17.00
Cambridge University Press 5G and Beyond
a huge range and FREE tracked UK delivery on ALL orders.
£90.25
Cambridge University Press Innovative Funding and Financing for Infrastructure
a huge range and FREE tracked UK delivery on ALL orders.
£28.49
Cambridge University Press Innovative Funding and Financing for Infrastructure
a huge range and FREE tracked UK delivery on ALL orders.
£71.25
Cambridge University Press Means Motives and Opportunities
a huge range and FREE tracked UK delivery on ALL orders.
£76.00
Cambridge University Press Means Motives and Opportunities
a huge range and FREE tracked UK delivery on ALL orders.
£24.69
Cambridge University Press Family Taxation
a huge range and FREE tracked UK delivery on ALL orders.
£47.49
Cambridge University Press Economic Analysis Moral Philosophy and Public Policy
Book SynopsisThis book shows through argument and numerous policy-related examples how understanding moral philosophy can improve economic analysis, how moral philosophy can benefit from economists' analytical tools, and how economic analysis and moral philosophy together can inform public policy. Part I explores the idea of rationality and its connections to ethics, arguing that when they defend their formal model of rationality, most economists implicitly espouse contestable moral principles. Part II addresses the nature and measurement of welfare, utilitarianism and cost-benefit analysis. Part III discusses freedom, rights, equality, and justice - moral notions that are relevant to evaluating policies, but which have played little if any role in conventional welfare economics. Finally, Part IV explores work in social choice theory and game theory that is relevant to moral decision making. Each chapter includes recommended reading and discussion questions.Trade Review'The new edition of the book by Hausman, McPherson, and Satz is a rich and needed reading of economic analysis from the viewpoint of moral philosophy. Economists, if they reflect on these issues at all, think of their work as akin to physics; we find the pre-existing laws which govern the economic world. They can be considered simply as factual relations interesting in their own right; they can be used, as electricity, to serve human ends. What the authors demonstrate by detailed examination is that the analysis itself is shot through with normative and philosophical considerations. Any thoughtful reader will find his or her presuppositions challenged.' Kenneth J. Arrow, Stanford University, California, and Winner of the 1972 Nobel Prize in Economic Sciences'It is a tragedy that mainstream economists have mostly lost touch with philosophy, and with the ethical basis for what they do. This book is the perfect way to make repairs and to catch up. It should be read by all economists, and required reading for those who make policy recommendations.' Sir Angus Deaton, FBA, Princeton University, Fellow of the Royal Society of Edinburgh, and Winner of the 2015 Nobel Prize in Economic SciencesThis is an indispensable guide to the intersection of economics and philosophy: clear, rigorous and myth-busting. But it is much more than a guide. For it not only analyses the relevant debates but develops their arguments. It is a work of scholarship: a major contribution to both disciplines.' Sir Julian Le Grand, London School of Economics'Economic Analysis, Moral Philosophy, and Public Policy offers a comprehensive review of the intersections of moral philosophy with economics. The authors expertly combine accessibility with sophistication in analyzing topics ranging from foundational issues of welfare economics, rationality, game theory, and distributive justice to public policy problems such as pollution, school vouchers, health care, and unemployment. This is a superb book.' Elizabeth Anderson, University of Michigan, Ann ArborTable of Contents1. Ethics and economics?; 2. Ethics in welfare economics; 3. Ethics in positive economics: two examples; Part I. Rationality, Morality, and Markets: 4. Rationality and utility theory; 5. Rationality and morality in positive economics; 6. The ethical limits to markets; Part II. Welfare and Consequences: 7. Utilitarianism, consequentialism, and justice; 8. Welfare; 9. Welfare economics; Part III. Liberty, Rights, Equality and Justice: 10. Liberty, rights and libertarianism; 11. Equality and egalitarianism; 12. Justice and contractualism; Part IV. Moral Mathematics: 13. Social choice theory; 14. Game theory; Conclusions: 15. Putting economics and ethics to work; 16. Economics and ethics, hand in hand; Appendix.
£71.24
Cambridge University Press Making Social Spending Work
Book SynopsisHow does social spending relate to economic growth and which countries have got this right and wrong? Peter H. Lindert provides a compelling global guide to public education, health care, pensions, and welfare provision, and links them to inequality and fiscal redistribution.Trade Review'It's hard to think of anyone who has had such a profound effect on the way we think about political economy. This remarkable book gives us all more to chew over. Peter Lindert continues to set the agenda.' James A. Robinson, co-author of Why Nations Fail'Surprise! There are free lunches. But they may be running out soon. Learn why they exist and threats on the horizon to the many benefits of generous social spending from Peter Lindert's informative and readable book.' Claudia Goldin, co-author of The Race between Education and Technology'Why do we have government-financed social spending? Why did it emerge rather late in human history? What has it accomplished? These are some of the fundamental questions that Peter Lindert asks in his monumental Making Social Spending Work. Lindert's study of education, health care, old-age spending around the world could not have been more timely: these issues are again at the forefront of the political agenda.' Branko Milanovic, author of Capitalism, Alone'A must read for anyone interested in promoting just and sustainable growth. With pristine clarity, Lindert explains why social spending has risen everywhere. Using history and solid empirical evidence he debunks myths about negative effects and proposes new policies to facilitate inclusive growth and design a new social contract.' Nora Lustig, editor of Commitment to Equity Handbook'A magisterial examination of the historical, economic and political forces shaping the Welfare State, from its incipient beginnings in Fifteenth Century Europe to the rise of conditional cash transfers in Latin America in the 1990s. A must-read for anyone interested in rethinking the role of the State after the pandemic.' Francisco H. G. Ferreira, co-author of Economic Mobility and the Rise of the Latin American Middle ClassTable of ContentsList of Figures; List of Tables; Part I. Overview: 1. Enduring Issues; 2. Findings and Lessons; Part II. The Long Rise, and its Causes: 3. Why Poor Relief Arrived So Late; 4. The Dawn of Mass Schooling before 1914; 5. Public Education since 1914; 6. More, but Different, Social Spending in Rich Countries since 1914; 7. Is the Rest of the World Following a Different Path?; Part III. What Effects?: 8. Effects on Growth, Jobs, and Life; 9. Why No Net Loss of GDP or Work?; 10. Do the Rich Pay the Poor for All This?; Part IV. Confronting Threats: 11. Do Immigration Tensions Fray the Safety Nets?; 12. Pensions and the Curse of Long Life; 13. Approaches to Public Pension Reform; 14. Borrowing Social-Spending Lessons; Appendix A. Sources and Notes for Chapters 3 and 4; Appendix B. Sources and Notes for Chapter 10; Appendix C. Chapter 12's Pension Accounting – Equations and Forecasts; Acknowledgements; Notes; References; Index.
£25.65
The University of Chicago Press The Welfare State in Transition Reforming the
Book SynopsisOnce heralded as a model welfare state, Sweden is now in transition since its economic plunge in the early 1990s. This volume examines Sweden's economic problems from a US perspective, exploring such diverse topics as income equalization, welfare and tax policy, wage determination and unemployment.Table of ContentsAcknowledgments Introduction Richard B. Freeman, Robert Topel, Birgitta Swedenborg. 1: Generating Equality and Eliminating Poverty, the Swedish Way Anders Bjorklund, Richard B. Freeman. 2: Public Employment, Taxes, and the Welfare State in Sweden Sherwin Rosen 3: Tax Policy in Sweden Erik Norrman, Charles E. McLure, Jr. 4: Wage Policy and Restructuring: The Swedish Labor Market since 1960 Per-Anders Edin, Robert Topel. 5: The Effects of Sweden's Welfare State on Labor Supply Incentives Thomas Aronsson, James R. Walker. 6: An Evaluation of the Swedish Active Labor Market Policy: New and Received Wisdom Anders Forslund, Alan B. Krueger. 7: Taxes and Subsidies in Swedish Unemployment Lars Ljungqvist, Thomas J. Sargent. 8: The Social Costs of Regulation and Lack of Competition in Sweden: A Summary Stefan Folster, Sam Peltzman. 9: Industrial Policy, Employer Size, and Economic Performance in Sweden Steven J. Davis, Magnus Henrekson. 10: A Heckscher-Ohlin View of Sweden Competing in the Global Marketplace Edward E. Leamer, Per Lundborg. Contributors Author Index Subject Index
£104.00
The University of Chicago Press Measuring and Managing Federal Financial Risk
Book SynopsisThe US government is the world's largest financial institution, providing credit and assuming risk through diverse activities. But the potential cost and risk of these actions and obligations remains poorly understood and only partially measured. This book contains research on the measurement and management of these costs and risks.
£84.00
The University of Chicago Press Fair Not Flat How to Make the Tax System Better
Book SynopsisEveryone knows that the current tax system is unfair. Some of the richest people in America pay no tax, while a huge share of the tax burden falls on the rest of us. A mere glance at the tax code confirms that it is far too complex, with volumes of rules that no ordinary person could possibly comprehend. What is to be done? Some conservatives have called for a so-called flat tax. But a flat tax is not necessarily a simple tax, and flat means more for most taxpayers: a rise in middle-class taxes to finance tax cuts for the rich. Is there another choice? In clear, easy-to-understand language, Edward J. McCaffery proposes a straightforward and fair alternative. A fair not flat tax that is consistent and progressive would tax spending, not income and savings. And if it were collected at its lower levels through a national sales tax, most people would not have to file a return. A supplemental tax on spending for the wealthiest individuals would make the national sales tax progressive. Under
£24.00
Penguin Books Ltd Daylight Robbery How Tax Shaped Our Past and Will
Book SynopsisDominic Frisby is perhaps the world's only financial writer and comedian. He writes a weekly investment column for Moneyweek about gold and finance and has also written for publications including the Guardian and the Independent. He speaks at conferences around the world on the future of finance. Frisby hosts various podcasts, performs stand-up comedy and is a recognized voiceover artist. His previous books include Life After the State and Bitcoin: the Future of Money?
£26.68
SouthWestern Federal Taxation 2021
Book SynopsisGain a thorough understanding of today's individual income tax concepts and current tax law with SOUTH-WESTERN FEDERAL TAXATION 2021: INDIVIDUAL INCOME TAXES, 44E and accompanying professional tax software. This reader-friendly presentation emphasizes the latest tax law and recent changes affecting individual taxpayers. Complete coverage of the Tax Cuts and Jobs Act of 2017 offers guidance from the Treasury Department. A distinctive "Framework 1040" demonstrates how topics relate to one another and to Form 1040. Clear examples, summaries and tax scenarios further clarify concepts and help you sharpen critical-thinking, writing and research skills. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters, CNOWv2 online homework solution and MindTap Reader. Learn how taxes impact you personally as you prepare for the C.P.A. exam or Enrolled Agent exam or begin study for a career in tax accounting, financial reporting or auditing.
£183.00
Cengage Learning, Inc Concepts in Federal Taxation 2022 with Intuit
Book SynopsisPrepare for success in working with today's federal taxation using the balanced, conceptual approach and unmatched practice opportunities in Murphy/Higgins/Skalberg's CONCEPTS IN FEDERAL TAXATION 2022. You examine the latest tax laws and most recent code changes in segments that are ideal for C.P.A. Exam review. This edition also reinforces tax concepts using the Internal Revenue Code to prepare you for C.P.A. Exam tax simulations. To ensure understanding, this edition presents taxation as a small number of unifying concepts that you learn and then apply to tax rules and everyday economics. Frequent examples demonstrate how concepts apply to business activities. This edition provides more practice exercises than any other book of its kind to make certain you can use what you've learned. You also have access to professional taxation tools, Intuit ProConnect software and RIA Checkpoint (Student Edition) from Thomson Reuters, for further practice.Table of ContentsPart I: CONCEPTUAL FOUNDATIONS OF THE TAX LAW. 1. Federal Income Taxation-An Overview. 2. Income Tax Concepts. Part II: GROSS INCOME. 3. Income Sources. 4. Income Exclusions. Part III: DEDUCTIONS. 5. Introduction to Business Expenses. 6. Business Expenses. 7. Losses-Deductions and Limitations. 8. Taxation of Individuals. Part IV: PROPERTY TRANSACTIONS. 9. Acquisitions of Property. 10. Cost Recovery on Property: Depreciation, Depletion, and Amortization. 11. Property Dispositions. 12. Non-recognition Transactions. Part V: INCOME TAX ENTITIES. 13. Choice of Business Entity-General Tax and Nontax Factors/Formation. 14. Choice of Business Entity-Operations and Distributions. 15. Choice of Business Entity-Other Considerations. Part VI: TAX RESEARCH. 16. Tax Research. Appendix A: Tax Return Problem. Appendix B: Tax Rate Schedules and Tax Tables. Appendix C: Statements on Standards for Tax Service (available online). Appendix D: How to Decode the Code. Glossary. Index.
£243.39
SouthWestern Federal Taxation 2022
Book SynopsisMaster today's tax concepts and current tax law with SOUTH-WESTERN FEDERAL TAXATION 2022: INDIVIDUAL INCOME TAXES, 45E and accompanying professional tax software. Updates emphasize the most recent tax changes and 2021 developments impacting individuals with coverage of the Tax Cuts and Jobs Act of 2017 and related guidance from the treasury department. A distinctive "Framework 1040" demonstrates how topics relate to one another and to Form 1040. Recent examples, updated summaries and current tax scenarios clarify concepts and help you sharpen critical-thinking, writing and research skills, while sample questions from Becker C.P.A. Review guide your study. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CNOWv2 online homework tools. You can use this resource to prepare for the C.P.A. exam or Enrolled Agent exam or to begin study for a career in tax accounting, financial reporting or auditing.
£194.98
Cengage Learning, Inc SouthWestern Federal Taxation 2023
Book SynopsisMaster today's most current tax concepts and tax law with SOUTH-WESTERN FEDERAL TAXATION 2023: COMPREHENSIVE, 46E and accompanying professional tax software. Updates emphasize the most recent tax changes impacting individuals, corporations, partnerships, estates and trusts and financial statements. You examine updates and reforms to 2022 tax laws as well as emerging developments. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review also help you prepare. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CNOWv2 online tools. Use this complete introduction to federal taxes to prepare for the C.P.A. exam or the Enrolled Agent exam, or to simply further your career in tax accounting, financial reporting or auditing.Table of ContentsPart I: INTRODUCTION AND BASIC TAX MODEL. 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Computing the Tax. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions: Employee and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Investor Losses. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules, Tax Formulas, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: IRC citations. Appendix E: PV/FV tables. Appendix F: Comprehensive Tax Return problems. Index. Online Appendices. Depreciation and the Accelerated Cost Recovery System (ACRS). Affordable Care Act Provisions.
£198.25
Cengage Learning, Inc SouthWestern Federal Taxation 2023
Book SynopsisMaster today's most current tax concepts and tax law with SOUTH-WESTERN FEDERAL TAXATION 2023: ESSENTIALS OF TAXATION: INDIVIDUALS AND BUSINESS ENTITIES, 26E. This brief edition focuses on the most important recent tax changes impacting individuals, corporations, partnerships, estates and trusts and financial statements. You examine updates and reforms to 2022 tax laws as well as emerging developments. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review also help you prepare. Each new book includes access to Intuit ProConnect tax software, Checkpoint (Student Edition) from Thomson Reuters and CNOWv2 online learning platform. Use this brief resource to prepare for the C.P.A. exam or the Enrolled Agent exam, or to further your career.Table of ContentsPART I: THE WORLD OF TAXATION. 1. Introduction to Taxation. 2. Working with the Tax Law. 3. Taxes in the Financial Statements. Part II: STRUCTURE OF THE FEDERAL INCOME TAX. 4. Gross Income. 5. Business Deductions. 6. Losses and Loss Limitations. PART III: PROPERTY TRANSACTIONS. 7. Property Transactions: Basis, Gain and Loss, and Nontaxable Exchanges. 8. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. PART IV: TAXATION OF INDIVIDUALS. 9. Individuals as Taxpayers. 10. Individuals: Income, Deductions, and Credits. 11. Individuals as Employees and Proprietors. PART V: BUSINESS ENTITIES. 12. Corporations: Organization, Capital Structure, and Operating Rules. 13. Corporations: Earnings & Profits and Distributions. 14. Partnerships and Limited Liability Entities. 15. S Corporations. PART VI: CORPORATIONS. 16. Multijurisdictional Taxation. 17. Business Tax Credits and the Alternative Minimum Tax. 18. Comparative Forms of Doing Business. APPENDICES. Appendix A: Tax Formulas, Tax Rate Schedules, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: Table of Code Sections Cited. Appendix E: Present Value and Future Value Tables. Index.
£210.86
Cengage Learning, Inc SouthWestern Federal Taxation 2024
Book SynopsisMaster today's most current tax concepts and tax law with Young/Persellin/Nellen/Maloney/Cuccia/Lassar/Cripe's SOUTH-WESTERN FEDERAL TAXATION 2024: COMPREHENSIVE, 47th EDITION, and accompanying professional tax software. Updates emphasize the most recent tax changes impacting individuals, corporations, partnerships, estates and trusts, and financial statements. You will examine updates and reforms to 2023 tax laws as well as emerging developments. Recent examples, updated summaries and current tax scenarios clarify concepts and help sharpen critical-thinking, writing and research skills. Sample exam questions from Becker C.P.A. Exam Review also help you prepare. Each edition includes access to Intuit ProConnect tax software, Checkpoint Edge (Student Edition) from Thomson Reuters, and the online learning platform CNOWv2. Use this complete introduction to federal taxes to prepare for the C.P.A. exam or the Enrolled Agent exam, or to further your career in tax accounting, financial reportTable of ContentsPart I: INTRODUCTION AND BASIC TAX MODEL. 1. An Introduction to Taxation and Understanding the Federal Tax Law. 2. Working with the Tax Law. 3. Computing the Tax. Part II: GROSS INCOME. 4. Gross Income: Concepts and Inclusions. 5. Gross Income: Exclusions. Part III: DEDUCTIONS AND CREDITS. 6. Deductions and Losses: In General. 7. Deductions and Losses: Certain Business Expenses and Losses. 8. Depreciation, Cost Recovery, Amortization, and Depletion. 9. Deductions: Employee and Self-Employed-Related Expenses. 10. Deductions and Losses: Certain Itemized Deductions. 11. Investor Losses. 12. Tax Credits and Payments. Part IV: PROPERTY TRANSACTIONS. 13. Property Transactions: Determination of Gain or Loss, Basis Considerations, and Nontaxable Exchanges. 14. Property Transactions: Capital Gains and Losses, Section 1231, and Recapture Provisions. Part V: SPECIAL TAX COMPUTATIONS AND ACCOUNTING PERIODS AND METHODS. 15. The Deduction for Qualified Business Income for Noncorporate Taxpayers. 16. Accounting Periods and Methods. Part VI: CORPORATIONS. 17. Corporations: Introduction and Operating Rules. 18. Corporations: Organization and Capital Structure. 19. Corporations: Distributions Not in Complete Liquidation. 20. Corporations: Distributions in Complete Liquidation and an Overview of Reorganizations. Part VII: FLOW-THROUGH ENTITIES. 21. Partnerships. 22. S Corporations. Part VIII: ADVANCE TAX PRACTICE CONSIDERATIONS. 23. Exempt Entities. 24. Multistate Corporate Taxation. 25. Taxation of International Transactions. 26. Tax Practice and Ethics. Part IX: FAMILY TAX PLANNING. 27. The Federal Gift and Estate Taxes. 28. Income Taxation of Trusts and Estates. Appendix A: Tax Rate Schedules, Tax Formulas, and Tables. Appendix B: Tax Forms. Appendix C: Glossary. Appendix D: IRC citations. Appendix E: PV/FV tables. Appendix F: Comprehensive Tax Return problems. Index. Online Appendices. Depreciation and the Accelerated Cost Recovery System (ACRS). Affordable Care Act Provisions.
£215.73
W. W. Norton & Company Economics of the Public Sector
Book Synopsis
£107.16
