US individual federal income taxation: historical, contemporary and prospective policy issues
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| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Amsterdam [u.a.]
JAI
2001
|
| Edition: | 1. ed. |
| Series: | Studies in managerial and financial accounting
11 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXV, 344 S. graph. Darst. |
| ISBN: | 0762307854 |
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MARC
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| 245 | 1 | 0 | |a US individual federal income taxation |b historical, contemporary and prospective policy issues |c by Anthony J. Cataldo ; Arline A. Savage |
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| adam_text | CONTENTS
LIST OF FIGURES AND TABLES xv
PREFACE xxiii
ACKNOWLEDGEMENTS xxv
PART 1. INTRODUCTION TO U.S. INDIVIDUAL TAXATION
CHAPTER 1. INTRODUCTION 3
U.S.-Canadian Tax Policy Comparisons 4
Organization of this Monograph 4
Appendix I - Tables and Figures for Main Chapters 7
Appendix II - Supplemental Chapters 7
Appendix III - Tables and Figures for Appendix II
(Supplemental Chapters) 8
CHAPTER 2. THE CONTEMPORARY INDIVIDUAL
FEDERAL INCOME TAX 9
Introduction 9
Simplification of the U.S. Individual Federal Income Tax 10
U.S.-Canadian Comparisons 12
CHAPTER 3. THE HISTORY OF U.S. INDIVIDUAL
TAXATION 13
Introduction 13
Failed Early Attempts at Individual Federal Income
Taxation 13
The Post-16th Amendment Period 14
The First Period of Individual Taxation (1913-1943) 15
The Second Period of Individual Taxation (1944-1953) 18
The Third (and Contemporary) Period of Individual
Taxation (1954-) 19
Summary 23
V
vi
CHAPTER 4. PROGRESSIVE TAXATION AND
ALTERNATIVES 27
Introduction 27
Basic Historical and Contemporary U.S. Principles of
Taxation 28
Basic Contemporary Canadian Principles of Taxation 30
The Canadian National Sales Tax 32
U.S. Proposals for National Sales Taxation 34
The Flat or Proportional Tax 35
A Value-Added Tax 36
Summary 36
CHAPTER 5. EQUITY OR FAIRNESS ISSUES 39
Introduction 39
Horizontal and Vertical Equity 40
Methods Used to Measure Equity 41
Explicit and Implicit Taxes 41
Methods Used to Measure Horizontal Equity 43
(1) The Coefficient of Variation Method 43
(2) The Rank Preservation Method 43
(3) The Decomposition Method 44
Summary 44
PART 2. FAMILY TAXATION
CHAPTER 6. EXEMPTIONS AND STANDARD
DEDUCTIONS 49
Introduction 49
The Personal Exemption (and the Standard Deduction) 50
(1) The Continuing Exemption 57
(2) The Initial Exemption 57
(3) The Vanishing Exemption 52
(4) The Income Tax Credit 52
(5) The Percent-of-Income Exemption (Standard or
Itemized Deductions) 52
The Reasoning Behind Exemptions 54
U.S.-Canadian Comparison of Personal and Dependent
Exemptions 56
Summary 59
vii
CHAPTER 7. THE EARNED INCOME TAX CREDIT 63
Introduction 63
Contemporary and Predecessor Earned Income Credits 63
EIC-Based Policy Issues 64
The EIC versus Aid to Families with Dependent
Children (AFDC) 64
The EIC versus the minimum wage 64
The EIC and child care 65
Mechanics of the EIC 65
Phase-in range 65
Flat range 66
Phase-out range 66
Choosing Labor or Leisure 66
Income effects 67
Substitution effects 67
Utility 67
Administrative Difficulties 67
Summary 68
CHAPTER 8. THE MARRIAGE TAX 69
Introduction 69
The Marriage Tax Penalty and Marriage Tax Bonus: Rate
and Base Effects 70
Historical Evidence - 1914-1996 70
Historical and Contemporary Evidence 72
Limitations to Historical and Contemporary Analyses of
MTPs/MTBs 73
Correcting Misconceptions in the Literature 73
The Marriage-to-Divorce Ratio: A U.S./Canadian
Comparison 74
Competing Studies and Their Conflicting Results 75
The Marriage Tax 75
Are Dependent-Related Effects Part of the MTP? 76
Divorce-Based Descriptive Studies 76
Marriage-/Divorce-Based Predictive Studies 77
A Single, Event-Based Study 77
Comparisons of U.S. and Canadian M-T-Ds 78
The Calculation of M-T-D Ratios 79
viii
Canadian Tax Policy Implications 80
Recommendations for Further Study 82
Summary 82
PART 3. CAPITAL GAIN/LOSS TAXATION
CHAPTER 9. THE ALTERNATIVE MINIMUM TAX 87
Introduction 87
The First Alternative Tax - 1922-1933 88
The Second Alternative Tax - 1938-1978 89
The Additional (Minimum) Tax for Tax Preferences -
1970-1982 93
The Contemporary Alternative Minimum Tax (1979-) 95
The Canadian Minimum Tax (1986-) 96
A Comparison of the U.S. AMT and Canadian MT 97
Summary 98
CHAPTER 10. THE TAXATION OF CAPITAL GAINS 101
Introduction 101
Capital Gains Taxation - The U.S., Canada, and Other
Nations 102
The U.S. System 103
(1) Does the Capital Gain Represent Income? 707
(2) Should Capital Gains be Taxed Annually, Upon
Realization, or at Some Other Time? 707
(3) Should Capital Gains be Taxed at Progressive Tax
Rates? 108
(4) Should Capital Gains Escape Taxation through Gift
or Bequest at Death? 108
(5) Should Capital Losses be Permitted as Partial or
Full Offsets to Ordinary Income? 709
(6) How Does Capital Gains Taxation Affect Risk and
Liquidity in Capital Markets? 109
The Legislative Intent of Tax-Favored Long-Term Capital
Gains 709
ix
Published Evidence from the Congressional Budget Office
-1988 110
Holding Periods 111
Capital Gains and the Personal Residence 772
Summary 772
PART 4. GENERATIONAL TAXATION
CHAPTER 11. SOCIAL SECURITY AND
SELF-EMPLOYMENT TAX 777
Introduction 777
The Social Security Crisis of the Early 1980s 118
The Impact of Rising SECA Taxes on Small Business
Formation and Profitability 779
Historical Background 779
The SECA Tax Subsidy and Phase-Out (1951-1989) 720
Deductibility for SECA Taxes (1990-) 720
Historical Tables and Figures - Appendix 720
Contemporary Research 727
Experimental Research 727
Research Questions, Methodology, and Results 722
Dependent Variables Investigated 123
Independent Variables Investigated 124
The SECA tax rate 124
U.S. Internal Revenue Code (IRC) section 179 expense
election 124
The Consumer Price Index 725
The Earned Income Credit (EIC) 725
A Longitudinal Analysis of Sole Proprietors (1951 -1992) 726
Evidence from 1989 Cross-Sectional IRS SOI Data 128
Limitations 130
Concluding Remarks and Suggestions for Further Study 132
Summary 133
CHAPTER 12. DEFERRED COMPENSATION 135
Introduction 135
Historical Background 136
Contemporary Small Business Retirement Plans 136
X
The U.S. Individual Retirement Account 137
Some Statistical Evidence 139
The Canadian RRSP 141
Summary 142
CHAPTER 13. ESTATE AND GIFT TAXATION 143
Introduction 143
Background and Discussion 144
Some Early Views of Estate and Gift Taxation 145
Contemporary Arguments For and Against Estate and Gift
Taxation 145
U.S. Estate Taxation 148
U.S. Gift Taxation 148
Canadian Estate (Succession) and Gift Taxes 149
Summary 150
PART 5. PROSPECTIVE INDIVIDUAL TAX POLICY ISSUES
CHAPTER 14. TRENDS IN INDIVIDUAL TAXATION 755
Introduction 155
The 2000 Presidential Election 156
Summary 156
CHAPTER 15. CONCLUSIVE REMARKS 159
Introduction 759
Health Insurance 760
Education 767
Long-Term Care and Disability 762
Energy-Efficiency 762
Summary of Emerging Tax Policy Issues 76.?
APPENDIX I. ADDITIONAL FIGURES AND TABLES
(SUPPLEMENTS TO CHAPTERS 1-15) 765
APPENDIX II. SUPPLEMENTAL CHAPTERS 231
APPENDIX 2A. A BASIC INDIVIDUAL FEDERAL
INCOME TAX RETURN FORMAT 233
Introduction 233
Gross or Total Income 233
xi
Deductions from/Adjustments to Gross Income 233
Adjusted Gross Income 234
Itemized and Standard Deductions 235
Phase-out of Itemized Deductions 236
Personal Exemption(s) 236
Phase-out of Personal Exemption(s) 236
Taxable Income 237
Federal Income Tax 237
Other Taxes 237
Tax Credits 237
Tax Due/(Refund Available) 238
APPENDIX 2B. CONTEMPORARY U.S./CANADIAN
COMPARISONS 239
Introduction 239
APPENDIX 3C. CHARITABLE CONTRIBUTIONS 243
Introduction 243
Historical Background 243
Descriptive Statistics of Charitable Contributions 244
Summary 245
APPENDIX 3D. MEDICAL AND DENTAL EXPENSES 247
Introduction 247
Historical Background 247
Summary 249
APPENDIX 3E. INCOME-AVERAGING 251
Introduction 251
Historical Background 251
Summary 252
APPENDIX 3F. THE MAXIMUM TAX 253
Introduction 253
Historical Background 253
Summary 254
APPENDIX 3G. INTEREST DEDUCTIONS 255
Introduction 255
Historical Background 255
Investment Interest 256
Personal Interest 256
Mortgage Interest 257
Summary 257
xii
APPENDIX 3H. THE TWO-EARNER MARRIED
COUPLE DEDUCTION 259
Introduction 259
Historical Background 259
Summary 260
APPENDIX 31. PASSIVE ACTIVITY LOSSES 261
Introduction 267
Historical Background 262
A Preliminary Statistical Analysis 262
Summary 264
APPENDIX 4J. THE MOVE FROM A CLASS TAX TO A
MASS TAX 265
Introduction 265
Rising WWII Tax Rates - From a Class Tax to a Mass Tax 266
The Post-WWII Period 267
Summary 268
APPENDIX 4K. TAXATION OF THE INTERNET 269
Introduction 269
The Advisory Commission on Electronic Commerce 269
Summary 270
APPENDIX 5L. TAX BRACKET CREEP AND
INFLATION-INDEXING (1980s-) 271
Introduction 271
Inflation-Indexing in Canada and the U.S. 272
Summary 272
APPENDIX 8M. FAMILY POLICY - HISTORICAL,
CONTEMPORARY AND PROSPECTIVE EVIDENCE
AND PERSPECTIVES 273
Introduction 273
International Evidence from the 1970s 273
International Evidence Fifteen Years Later (1989 Tax Year) 276
Contemporary International Trends 276
Summary 277
APPENDIX ION. DAY TRADERS, BULL MARKETS,
CAPITAL GAINS, AND THE STOCK MARKET CRASH
OF 2000 279
Introduction 279
xiii
The Early 2000 Economic Environment 280
Summary 281
APPENDIX HO. A U.S./CANADIAN COMPARISON
OF TAXATION OF THE SELF-EMPLOYED 283
Introduction 283
A Preliminary Examination of the U.S. and Canada 283
Summary 283
APPENDIX III. ADDITIONAL FIGURES AND TABLES
(SUPPLEMENTS TO APPENDIX CHAPTERS 2A-110) 287
ANNOTATED BIBLIOGRAPHY 299
ACRONYMS 303
GLOSSARY OF TERMS 309
NOTES 319
REFERENCES 329
INDEX 339
LIST OF FIGURES AND TABLES
PART 1. INTRODUCTION TO U.S. INDIVIDUAL TAXATION
CHAPTER 1
Figure 1-1. Organization of this Monograph 5
CHAPTER 2
Figure 2-1. The U.S. Progressive Federal Income Tax
(2000) 10
Figure 2-2. The U.S. Flat/Regressive Social Security (6.2%)
and Flat Medicare (1.45%) Tax (2000) 11
CHAPTER 3
Figure 3-1. Definitions Used in the Internal Revenue
Service Statistics of Income Publications
(1913-1965) 14
Figure 3-2. A Comparison of U.SVCanadian Taxable
Individual Federal Income Tax Returns
(1921-1995) 24
Table 3-1. Summary of Topics Covered in Appendices
(App.) to Chapter 3 25
CHAPTER 4
Figure 4-1. Basic Principles of Taxation in the U.S. and
Canada 29
CHAPTER 5
Figure 5-1. Fairness and Equity Principles 40
PART 2. FAMILY TAXATION
CHAPTER 6
Figure 6-1. Exemption Techniques Used in the U.S. 53
Figure 6-2. A Comparison of U.SVCanadian Personal
Exemptions. Single Taxpayers - No Dependents 57
XV
xvi
Figure 6-3. A Comparison of U.SVCanadian Personal
Exemptions. Married Taxpayers - No
Dependents 58
Figure 6-4. A Comparison of U.SVCanadian Dependent
Exemptions 59
Figure 6-5. U.S. SGL:MFJ:MFJ+ 1 Dependent Exemption
Ratios 60
Figure 6-6. Canadian SGL:MFJ:MFJ + 1 Dependent
Exemption Ratios 60
CHAPTER 7
Figure 7-1. The 1999 Earned Income Credit: Phase-In, Flat
Phase-out Ranges 65
CHAPTER 8
Figure 8-1. Maximum U.S. Marriage Tax Bonus/(Penalty) 73
Figure 8-2. A Comparison of Canadian (CAN) U.S. (US)
Marriage-to-Divorce (M-T-D) Ratios 79
Table 8-1. U.SVCanadian Measures of Marriage, Divorce
and Marriage-to-Divorce (M-T-D) Ratios
(1971-1997) 81
PART 3. CAPITAL GAIN/LOSS TAXATION
CHAPTER 9
Figure 9-1. The First Alternative Tax 89
Figure 9-2. A Timeline Comparison of Effective Dates for
the U.S. MINTAX (1970-1982) and AMT
(1979-) and the Canadian MT (1986-) 97
Figure 9-3. A Comparison of the Contemporary
U.SVCanadian AMT/MT 98
CHAPTER 10
Figure 10-1. A Comparison of U.S. and Canadian Taxpayers
with Capital Gains and Losses 102
Figure 10-2. Canadian Taxpayers with Capital Gains and
Losses 103
Figure 10-3. Countries with (and without) Capital Gains
(shaded) as of January 1, 1991 104
Figure 10-4. A Basic Overview of Contemporary U.S.
Gain/Loss Taxation 105
xvii
PART 4. GENERATIONAL TAXATION
CHAPTER 11
Figure 11-1. Percent of SE Taxpayers with Profits, Percent of
Individual Federal Income Tax Returns with
Schedules C and F, and the SECA Tax Rate
(negative) (1951-1989) 123
Table 11-1. Results of Regression Models for Equations
(ll-2a)and(ll-2b) 127
Table 11-2. Summary of Samples Drawn from 1989 IRS
SOI Data 128
Table 11-3. Results of Regression Models for Equation
(11-2c) 130
Table 11 -4. Summary of Coefficient Signs for Independent
Variables Used in Regression Equations (11 -2a),
(ll-2b), and(ll-2c) 131
CHAPTER 12
Figure 12-1. U.S. Federal Income Tax Returns with IRA
Contributions 138
Figure 12-2. Canadian Federal Income Tax Returns with
RRSP Contributions 138
Table 12-1. Results of Regression Models for Equations
(12-1) and (12-2) 141
CHAPTER 13
Figure 13-1. Countries with and (without) Estate/Gift
Taxation (shaded) as of January 1, 1991 147
Figure 13-2. A Summary of Effective Dates of U.S. and
Canadian Estate and Gift Taxation 150
PART 5. PROSPECTIVE INDIVIDUAL TAX POLICY ISSUES
CHAPTER 14
Table 14-1. 2000 Presidential Election Year Tax Policy
Issues 157
APPENDIX I.
ADDITIONAL FIGURES AND TABLES
(SUPPLEMENTS TO CHAPTERS 1-15)
Table 2-1. Phase-out of Personal Exemptions - by Filing
Status (1991-2000) 767
xviii
Table 3-1. Summary of U.S. Total, Taxable, and Percent
Taxable Individual FIT Returns Filed
(1913-1996) 169
Table 3-2. Summary of Canadian Total, Taxable, and
Percent Taxable Individual FIT Returns Filed
(1917-1995) 172
Figure 4-1. Canadian Provinces and Territories 174
Table 6-1. Summary of U.S. Personal Exemption (SGL
MFJ), Dependent Allowances, and Standard
Deduction (SGL MFJ) Amounts (1913-2000) 175
Table 6-2. Summary of Canadian Personal Exemptions and
Dependent Allowances (1918-1998) 775
Table 7-1. The Benefits Structure of the U.S. Post-1974
Earned Income Tax Credit (EITC) 182
Table 7-2. Summary Statistics of Three Variations of the
U.S. Earned Income Credit (EIC) (1924-1931,
1934-1943, and 1975-) 184
Table 8-1. Maximum U.S. Marriage Tax Penalty (MTP) by
1st Quartile, Weighted Average, and 3rd
Quartile AGI - in Nominal and 1998
CPI-Adjusted Dollars (1914-1996) 186
Figure 8-1. Maximum U.S. Marriage Tax Penalty 187
Table 8-2. Maximum U.S. Marriage Tax Bonus (MTB) by
1st Quartile, Weighted Average, and 3rd
Quartile AGI - in Nominal and 1998
CPI-Adjusted Dollars (1914-1996) 188
Figure 8-2. Maximum U.S. Marriage Tax Bonus 190
Table 8-3. U.S. Weighted Average AGI - in Nominal and
1998 CPI-Adjusted Dollars (1914-1996) 191
Figure 8-3. U.S. Weighted Average AGI 192
Table 8-4. Summary of Selected Contemporary Studies of
the Marriage Tax 192
Table 9-1. The First U.S. Alternative to Ordinary Tax
Rates (1922-) for LTCG and Credits (1924-)
for LTCL; The 1i Percent Alternative Tax (AT) 193
Table 9-2. The Second U.S. Alternative Tax (AT) and the
Optional Tax, also Designated as an AT 194
Table 9-3. The Minimum Tax (MINTAX) on Tax
Preferences 195
xix
Table 9-4. The Contemporary U.S. Alternative Minimum
Tax (AMT) 796
Table 9-5. The Contemporary Canadian Minimum Tax
(MT) 197
Table 10-1. An International Comparison of Capital Gains,
Estate/Gift, and Income Tax Treatment in 100
Countries - as of January 1, 1991 198
Table 10-2. Frequency of U.S. Individual Federal Income
Tax (FIT) Returns Reporting Net Capital Gain
(CG) or Capital Loss (CL) Arising from Sales
of Capital Assets 202
Table 10-3. Frequency of Canadian Individual Federal
Income Tax (FIT) Returns Reporting Capital
Gain (CG) or Capital Loss (CL) from ALL
SOURCES (1972-1996) 205
Table 10-4. Frequency of Canadian Individual Federal
Income Tax (FIT) Returns Reporting Capital
Gain (CG) or Capital Loss (CL) from STOCK
SHARES (1972-1995) 206
Table 10-5. Long-Term Capital Gain (LTCG) Taxation
(1922-) by Revenue Act 207
Table 11-1. Before-Tax and After-Tax FICA/SECA Rates
(1937-2000) 209
Table 11-2. Maximum Employer/Employee Self-
Employed Contributions to FICA/SECA
Hospitalization Insurance/Medicare
(1937-2000) 210
Table 11-3. Additional Descriptive Measures and Variables
Related to the SECA Tax Subsidy (1951-1989) 211
Table 11 -4. Descriptive Measures and Variables Related to
the SECA Tax Subsidy (1951-1989) 212
Table 11-5. Hospital Insurance (Medicare) Rates -
Included in FICA SECA (1966-2000) 213
Figure 11-1. FICA SECA Tax Rates (1951-1989) 214
Figure 11-2. SECA Subsidy (1951-1989) 214
Figure 11-3. Nominal CPI-Adjusted (1995 dollars) SECA
Subsidy (1951-1989) 215
XX
Figure 11-4. Weighted Average AGIs Compared for All
Individual Federal Income Tax Returns and
those Individual Federal Income Tax Returns
with SECA Tax (1951-1989) 215
Figure 11-5. FICA Wage Base (1937-1999) 276
Table 12-1. A Summary of U.S. Individual Retirement
Account (IRA) Contributions for Primary (P),
Secondary (S), and Combined (C) Taxpayers
(1975-1996) 217
Table 12-2. A Summary of Canadian Registered Retirement
Savings Plan (RRSP) Contributions
(1958-1995) 219
Table 12-3. A Summary of U.S. Contributions to a Keogh or
Simplified Employee Pension (SEP) Retirement
Plans 220
Table 13-1. Descriptive Statistics from U.S. Estate Tax
Returns 227
Table 13-2. Descriptive Statistics from U.S. Gift Tax
Returns 224
Table 13.-3. Descriptive Statistics from Canadian Estates Tax
Returns 225
Table 13-4. Descriptive Statistics from Canadian Gift Tax
Returns 229
APPENDIX II
APPENDIX 2A.
Figure 2A-1. A Basic Individual U.S. Federal Income Tax
(FIT) Return Format 234
APPENDIX 2B.
Figure 2B-1. A U.S./Canadian Comparison for the 1997 Tax
Year 240
Figure 2B-2. A Comparison of Contemporary U.S./Canadian
Individual Tax Returns (1995) 241
APPENDIX 31.
Figure 31-1. U.S. Rental Profits/(Losses) 263
APPENDIX 4J.
Figure 4J-1. U.S. Taxable and Total Individual Federal
Income Tax Returns (1913-1996) 266
Figure 4J-2. Canadian Taxable Individual Federal Income
Tax Returns (1921-1995) 267
xxi
APPENDIX 8M.
Table 8M-1. U.S. Population: Age Distribution (in millions) 277
APPENDIX ION.
Figure 1 ON-1. The NASDAQ Crash of April, 2000 280
Figure 10N-2. Normal Distribution Curve and the Crash of
April 14, 2000 281
APPENDIX 110.
Table 110-1. A U.S./Canadian (CAN) Comparison of
Aggregate Taxable Net Income, Average
Taxable Net Income, and Number of Returns
Filed for Sole Proprietors (1950-1996) 284
APPENDIX III
ADDITIONAL FIGURES AND TABLES
(SUPPLEMENTS TO APPENDIX CHAPTERS
2A THROUGH 110)
Table 3C-1. Summary Measures Relating to Charitable
Contributions (1917-1996) 289
Table 3C-2. Charitable Contributions Matrix of Mann-
Whitney U Tests for all possible combinations 291
Table 31-1. The U.S. Passive Activity Loss (PAL) -
Schedule E Rental Net Income/(Loss) 292
Table 31-2. Pearson Correlation (r) Matrix for Descriptive
Statistics Contained in Appendix Table 31-1. 293
Table 5L-1. U.S. Consumer Price Index-Urban (CPI-U)-
Based Inflation Measures (1914-1998) 294
Figure 5L-1. U.S. Consumer Price Index-Urban (CPI-U)
(1914-1998) 295
Table 5L-2. Canadian Consumer Price Index (CPI)-Based
Inflation Measures (1915-1998) 296
Figure 5L-2. Canadian Consumer Price Index (CPI)
(1915-1998) 297
Table 8M-1. Methods of Tax Burden Allocation (1989) 297
|
| any_adam_object | 1 |
| author | Cataldo, Anthony J. Savage, Arline A. |
| author_facet | Cataldo, Anthony J. Savage, Arline A. |
| author_role | aut aut |
| author_sort | Cataldo, Anthony J. |
| author_variant | a j c aj ajc a a s aa aas |
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| bvnumber | BV026379428 |
| ctrlnum | (OCoLC)248591667 (DE-599)BVBBV026379428 |
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| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2420973 |
| dewey-search | 336.2420973 |
| dewey-sort | 3336.2420973 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
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| geographic | USA (DE-588)4078704-7 gnd Kanada (DE-588)4029456-0 gnd |
| geographic_facet | USA Kanada |
| id | DE-604.BV026379428 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:10:48Z |
| institution | BVB |
| isbn | 0762307854 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-021957870 |
| oclc_num | 248591667 |
| open_access_boolean | |
| owner | DE-188 |
| owner_facet | DE-188 |
| physical | XXV, 344 S. graph. Darst. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| publisher | JAI |
| record_format | marc |
| series | Studies in managerial and financial accounting |
| series2 | Studies in managerial and financial accounting |
| spelling | Cataldo, Anthony J. Verfasser aut US individual federal income taxation historical, contemporary and prospective policy issues by Anthony J. Cataldo ; Arline A. Savage 1. ed. Amsterdam [u.a.] JAI 2001 XXV, 344 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Studies in managerial and financial accounting 11 Einkommensteuerrecht (DE-588)4070699-0 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Kanada (DE-588)4029456-0 gnd rswk-swf USA (DE-588)4078704-7 g Einkommensteuer (DE-588)4013895-1 s Steuerpolitik (DE-588)4057447-7 s Kanada (DE-588)4029456-0 g DE-188 Einkommensteuerrecht (DE-588)4070699-0 s Savage, Arline A. Verfasser aut Studies in managerial and financial accounting 11 (DE-604)BV009653424 11 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021957870&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Cataldo, Anthony J. Savage, Arline A. US individual federal income taxation historical, contemporary and prospective policy issues Studies in managerial and financial accounting Einkommensteuerrecht (DE-588)4070699-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4070699-0 (DE-588)4057447-7 (DE-588)4013895-1 (DE-588)4078704-7 (DE-588)4029456-0 |
| title | US individual federal income taxation historical, contemporary and prospective policy issues |
| title_auth | US individual federal income taxation historical, contemporary and prospective policy issues |
| title_exact_search | US individual federal income taxation historical, contemporary and prospective policy issues |
| title_full | US individual federal income taxation historical, contemporary and prospective policy issues by Anthony J. Cataldo ; Arline A. Savage |
| title_fullStr | US individual federal income taxation historical, contemporary and prospective policy issues by Anthony J. Cataldo ; Arline A. Savage |
| title_full_unstemmed | US individual federal income taxation historical, contemporary and prospective policy issues by Anthony J. Cataldo ; Arline A. Savage |
| title_short | US individual federal income taxation |
| title_sort | us individual federal income taxation historical contemporary and prospective policy issues |
| title_sub | historical, contemporary and prospective policy issues |
| topic | Einkommensteuerrecht (DE-588)4070699-0 gnd Steuerpolitik (DE-588)4057447-7 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Einkommensteuerrecht Steuerpolitik Einkommensteuer USA Kanada |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021957870&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV009653424 |
| work_keys_str_mv | AT cataldoanthonyj usindividualfederalincometaxationhistoricalcontemporaryandprospectivepolicyissues AT savagearlinea usindividualfederalincometaxationhistoricalcontemporaryandprospectivepolicyissues |