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Tax Reform A Reference Handbook

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ISBN-10: 1598843222

ISBN-13: 9781598843224

Edition: 2nd 2012 (Revised)

Authors: James John Jurinski

List price: $50.00
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Book details

List price: $50.00
Edition: 2nd
Copyright year: 2012
Publisher: ABC-CLIO, LLC
Publication date: 4/13/2012
Binding: Hardcover
Pages: 296
Size: 6.00" wide x 9.00" long x 0.69" tall
Weight: 1.254
Language: English

Mary Ellen Snodgrass was born on February 29, 1944 in Wlimington, North Carolina. She is an award-winning author of textbooks and general reference works, and a former columnist for the Charlotte Observer. A member of Phi Beta Kappa, she graduated magna cum laude from the University of North Carolina at Greensboro and Appalachian State University, and holds degrees in English, Latin, psychology, and education of gifted children. She teaches English and Latin at Lenoir Rhyne University. In addition to her membership on the North Carolina Library Board, she serves the N.C. Humanities Commission as a traveling lecturer. She has also held jobs as a freelance writer for the Charlotte Observer…    

Preface
Background and History
Understanding Taxes
Nature of Taxation: What Is a Tax?
Goals of Taxation
Types of Taxes
Tax Base and Tax Rate
Principles of Taxation
A Brief History of the U.S. Tax System
Problems, Controversies, and Solutions
Equity Issues (Fairness)
The U.S. Tax System
Sources of Tax Law
National Tax Policy
The Political Process
Tax Administration
The Federal Income Tax
Income and Exclusions
Treatment of Individuals
Deductions
Business Taxation
Taxation of Investment Income
Federal Tax Reform
Criticisms of the Current Tax System
Difficulties in Implementing Tax Reform
Tax Reform Lessons: The Marriage Penalty
Federal Tax Reform Options
Incremental versus Fundamental Tax Reform
Goals of Reform
Incremental Tax Reform
Alternatives to the Income Tax
National Retail Sales Tax
Value-Added Tax
Flat Tax
Personal Consumption Tax
How to Judge the Alternatives
2012 Tax Reform Proposals
Special U.S. Issues
State Tax Systems
Complexity and Multiple Taxation
Historical Overview
Modern State Tax Systems
Multistate Taxation
Unitary Taxation
Local Taxation
Local Property Tax
School Funding Reform
Taxing Internet Sales
Business Taxes and International Competitiveness
International Business Operations
Carbon Taxes and Cap-and-Trade Programs
How Carbon Taxes Work
Cap and Trade
Chronology
Biographical Sketches
William Reynolds (Bill) Archer Jr.,
Richard K. (Dick) Armey
William Warren (Bill) Bradley
William Jennings Bryan
George Herbert Walker Bush
George Walker Bush
Andrew Carnegie
Henry Clay
Steve Forbes (Malcolm Stevenson Forbes Jr.)
Henry George
Alexander Hamilton
Howard Jarvis
Jack French Kemp
John Fitzgerald Kennedy
Russell B. Long
N. Gregory Mankiw
Wilbur D. Mills
Ronald Wilson Reagan
Franklin Delano Roosevelt
Irwin Schiff
Adam Smith
Data and Documents
Understanding the Tax Reform Debate: Background, Criteria, and Questions
Potential Impact of Alternative Taxes on Taxpayers and Administrators
Ten Largest Tax Expenditures
Excerpts from Progress and Poverty
Treasury Deputy Assistant Secretary (Tax Analysis) Leonard Burman Testimony before the House Committee on Ways and Means Subcommittee on Oversight
Directory of Organizations and Associations
Resources
Selected Print Resources
Selected Books on Tax Reform
Selected Scholarly Articles on Tax Reform
Selected Popular Press Articles on Tax Reform
Selected Nonprint Resources
Videos
Internet Resources
Proprietary Databases
Web Sites
Glossary
Index
About the Author