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[ 洋図書 ] Taxes in America : what everyone needs to know /

Leonard E. Burman and Joel Slemrod. -- Oxford University Press, -- c2013. --

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ISBN [0199890277] (hbk. : alk. paper)
ISBN13桁 9780199890279 (hbk. : alk. paper)
テキストの言語 英語                  
分類：NDC10版 345.253
個人著者標目 Burman, Leonard.
本タイトル Taxes in America :
タイトル関連情報 what everyone needs to know /
著者名 Leonard E. Burman and Joel Slemrod.
出版地・頒布地 Oxford ;
出版者・頒布者名 Oxford University Press,
出版年・頒布年 c2013.
数量 xxi, 280 p. :
他の形態的事項 ill. ;
大きさ 23 cm.
書誌注記 Includes bibliographical references and index.
内容注記 Pt. I. How are we taxed? : 1. The view from 30,000 feet: Why is everyone always so worked up about taxation?, What is a tax?, What are the major kinds of taxes?, How are taxes like ducks?, Are there "hidden' taxes?, -- Are there ways to raise revenue other than taxes?, Why not just borrow the money instead of raising taxes?, How can taxes be like regulations?, How have taxes changed over time?, How do state and local taxes vary?, How does the composition of tax vary across federal, state, and local governments?, How do tax burdens vary around the world?, Federal taxes in the United States have been at about 18 percent of GDP for 50 years. Does that mean that this is the natural rate of taxation?, Why is the long-term fiscal outlook so dire?, Can taxes be discussed without getting into government spending? ; 2. Personal income taxes: What's the difference between personal taxes and business taxes?, Who really bears the burden of tax?, Are there cases in practice where it does matter who writes the check?, Can taxes affect asset prices?, What is the personal income tax?, Isn't the income tax a fraud?, What are exclusions, deductions, exemptions, and credits?, Why are there itemized deductions? Isn't it unfair that most people don't benefit from them?, At what income level do people start owing income tax?, Is it true that half of households owe no income taxes?, Is this bad for democracy?, Do we tax capital income the same as labor income?, What is economic income?, Why do economists think my home earns me rent?, Why don't we tax economic income?, How do we tax capital gains and dividends?, What are the arguments for and against lower capital gains tax rates?, What is the "angel of death" loophole?, If we want to favor capital gains and dividends, does it make sense to do it via lower rates?, What is the AMT?, Where the heck did this turkey come from and why is it so hard to get rid of?, What is the AMT patch?, What is the "Buffett Rule"?, What are hidden tax brackets?, Does Uncle Sam really want you to live in sin?, How does inflation affect the income tax?, What are payroll taxes and how are they different from income taxes?, Aren't other taxes also dedicated to Medicare and Social Security?, Is it true that most taxpayers owe more payroll than income tax? ; 3. Business income taxes: How do we tax corporations' income?, Why do economists say that we "double tax" corporation income?, What are the other ways business income is taxed?, Why tax corporations?, Which people bear the burden of the corporate income tax?, What are the impacts of double-taxing corporate income?, What would happen if we just eliminated the corporate income tax?, How can some companies get away with paying no income tax despite billions in profits?, Why is it troublesome that some companies view their tax departments as profit centers?, Income earned by corporations is double-taxed, and tax avoidance opportunities abound: is corporate income taxed too much, or too little?, What is depreciation?, What is "bonus depreciation"?, Are there implicit spending programs run through the corporate income tax?, Are multinational corporations taxed differently than domestic companies?, What is a foreign tax credit, Why do we try to tax corporations on their worldwide income? Why not follow the practice in most of Europe and simply exempt foreign income from tax?, What is transfer pricing? Why is it important to multinational corporations (and taxpayers)?, What is formulary apportionment? Would that be a better option than trying to enforce pricing rules?, What are tax havens?, How does the U.S. corporate tax rate compare to the rate of other countries?, Does our relatively high corporate tax rate hurt our companies' competitiveness and the country's competitiveness?, How do recent corporate tax reform proposals work? ;
要約、抄録、注釈等 Most contemporary Americans know little about how their tax system works. But with heated debates over taxation now roiling Congress and the nation, an understanding of our tax system is of vital importance. In this book the authors, both tax scholars, offer explanations of how our tax system works, how it affects people and businesses, and how it might be improved. Organized in a question-and-answer format, the book describes the intricacies of the modern tax system. The authors begin with the basic definitions of taxes and then delve into more complicated and indeed contentious concerns. They address such questions as how to recognize Fool's Gold tax reform plans ; How much more tax could the IRS collect with better enforcement? ; How do tax burdens vary around the world? ; Why do corporations pay so little tax, even though they earn trillions of dollars every year? ; And what kind of tax system is most conducive to economic growth? They discuss key issues such as the large number of social programs hidden in the tax code, how taxes affect the economy, how the burdens of taxation are distributed, and the costs of running the tax code on both the IRS and taxpayers. They also dive into the political process, the genesis of ill-advised tax ideas, and options to improve the tax system. With the U.S. struggling to recover from the deepest economic recession since the 1930s, facing a mountain of debt, it is important for Americans to understand the tax system. This book describes modern tax realities, and educates Americans about the issues in the debate about tax reform.
著者標目 Slemrod, Joel.
一般件名 Taxation -- United States.
Taxation.
地名件名 United States.
資料情報1 『Taxes in America : what everyone needs to know /』　Leonard E. Burman and Joel Slemrod.　Oxford University Press,　c2013. （所蔵館：中央　 請求記号：F/345.2/B96/T　 資料コード：7102992104）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352008508

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