Introduction: history of taxation -- Chronology -- Taxation, the price we pay -- The basics of taxation -- Components of a tax -- The making of a "good" tax -- Role of taxation in our economy: U.S. agencies and institutions -- The internal revenue service (IRS) and common tax forms -- Congress...

"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...

Der Band erläutert alle grundlegenden Themen und Problembereiche. Die kompakten Erläuterungen werden um weiterführende Hinweise ergänzt und durch Schaubilder, Übersichten und Beispiele inklusive Lösungen veranschaulicht. Folgende Steuerrechtsgebiete werden behandelt : Einkommensteuer...