U.S. individual federal income taxation : historical, contemporary, and prospective policy issues / by Anthony J. Cataldo II, Arline A. Savage
| Author(s): | Cataldo, Anthony J |
|---|---|
| Location: |
Retrieving Holdings Information |
| Subjects: | Income tax--United States--History Income tax--Canada--History Income tax--Law and legislation--United States Income tax--Law and legislation--Canada |
| Formats: | |
| Material Type: | Books |
| Language: | English |
| Audience: | Unspecified |
| Published: | Amsterdam ; New York : JAI, c2001 |
| Series: | Studies in managerial and financial accounting v. 11 |
| LC Classification: | H, HJ |
| Table of Contents: | List of Figures and Tables Preface Acknowledgements Pt. 1. Introduction to U.S. Individual Taxation Ch. 1. Introduction 3 Ch. 2. The Contemporary Individual Federal Income Tax 9 Ch. 3. The History of U.S. Individual Taxation 13 Ch. 4. Progressive Taxation and Alternatives 27 Ch. 5. Equity or Fairness Issues 39 Pt. 2. Family Taxation Ch. 6. Exemptions and Standard Deductions 49 Ch. 7. The Earned Income Tax Credit 63 Ch. 8. The Marriage Tax 69 Pt. 3. Capital Gain/Loss Taxation Ch. 9. The Alternative Minimum Tax 87 Ch. 10. The Taxation of Capital Gains 101 Pt. 4. Generational Taxation Ch. 11. Social Security and Self-Employment Tax 117 Ch. 12. Deferred Compensation 135 Ch. 13. Estate and Gift Taxation 143 Pt. 5. Prospective Individual Tax Policy Issues Ch. 14. Trends in Individual Taxation 155 Ch. 15. Conclusive Remarks 159 App. I: Additional Figures and Tables (Supplements to Chapters 1-15) 165 App. II: Supplemental Chapters 231 App. III: Additional Figures and Tables (Supplements to Appendix Chapters 2A-11O) 287 Annotated Bibliography 299 Acronyms 303 Glossary of Terms 309 Notes 319 References 329 Index 339 |
| Alternate Titles: | US individual federal income taxation |
| Additional Authors: | Savage, Arline A |
| Notes: | LCCN: 2001029942 ISBN: 0762307854 (acid-free paper) Includes bibliographical references (p. 329-337) and index |
| Physical Description: | xxv, 344 p. : ill., maps ; 23 cm |
| OCLC Number: | 46909420 |
| ISBN/ISSN: | 0762307854 |