Taxes in the United States :: developments, analysis, and research. Volume 1 /
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hauppauge, NY :
Nova Science Publishers, Inc.,
2013.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | 1 online resource (xii, 159 pages) |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781624178351 1624178359 |
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| 505 | 0 | |a TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CONSTITUTIONALITY OF RETROACTIVE TAX LEGISLATION; SUMMARY; DUE PROCESS; TAKINGS; EX POST FACTO; BILLS OF ATTAINDER; EQUAL PROTECTION; Chapter 2: TAX PROVISIONS TO ASSIST WITH DISASTER RECOVERY; SUMMARY; PERMANENT PROVISIONS; GENERAL PROVISIONS THAT HAVE RECENTLY EXPIRED; PROVISIONS TARGETING SPECIFIC DISASTERS; APPENDIX. COMPARISON AMONG LAWS. | |
| 505 | 8 | |a Chapter 3: THE IMPACT OF THE FEDERAL ESTATE TAX ON STATE ESTATE TAXESSUMMARY; INTRODUCTION; FEDERAL ESTATE TAXES: 2001 TO 2012; STATE ESTATE, INHERITANCE, AND GIFT TAXES IN 2012; FEDERAL AND STATE ESTATE TAXES: AN ECONOMIC ANALYSIS; Chapter 4: EFFECTIVE MARGINAL TAX RATES FOR LOW- AND MODERATE-INCOME WORKERS; SUMMARY; ILLUSTRATION OF CHANGES IN TAXES AND TRANSFERS AS EARNINGS INCREASE; INTRODUCTION; FACTORS THAT CONTRIBUTE TO MARGINAL TAX RATES: A HYPOTHETICAL EXAMPLE; SIMULATING THE DISTRIBUTION OF EFFECTIVE MARGINAL TAX RATES; EFFECTIVE MARGINAL TAX RATES UNDER 2012 LAW. | |
| 505 | 8 | |a EFFECTIVE MARGINAL TAX RATES UNDER 2013 AND 2014 LAWAPPENDIX A. TAX PROVISIONS AND BENEFIT PROGRAMS AFFECTING EFFECTIVE MARGINAL TAX RATES; APPENDIX B. DISTRIBUTION OF MARGINAL TAX RATES BY EARNINGS; Chapter 5: THE TAXATION OF CAPITAL AND LABOR THROUGH THE SELF-EMPLOYMENT TAX; SUMMARY; BACKGROUND ON SOCIAL SECURITY AND MEDICARE TAXES; INCENTIVES CREATED BY SECA TAX TREATMENT; A SNAPSHOT OF THE SECA TAX BASE; COMPARING LABOR AND CAPITAL INCOME IN THE FICA AND SECA TAX BASES; ALTERNATIVE OPTIONS FOR DEFINING THE SECA TAX BASE; APPENDIX A. IMPUTING LABOR INCOME TO THE SELF-EMPLOYED. | |
| 505 | 8 | |a APPENDIX B. ALLOCATING NEGATIVE NONLABOR INCOME BETWEEN LABOR AND CAPITALAPPENDIX C. DESCRIPTION OF TAX ORGANIZATIONS' OPTIONS FOR MODIFYING THE SECA TAX BASE; INDEX. | |
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| contents | TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CONSTITUTIONALITY OF RETROACTIVE TAX LEGISLATION; SUMMARY; DUE PROCESS; TAKINGS; EX POST FACTO; BILLS OF ATTAINDER; EQUAL PROTECTION; Chapter 2: TAX PROVISIONS TO ASSIST WITH DISASTER RECOVERY; SUMMARY; PERMANENT PROVISIONS; GENERAL PROVISIONS THAT HAVE RECENTLY EXPIRED; PROVISIONS TARGETING SPECIFIC DISASTERS; APPENDIX. COMPARISON AMONG LAWS. Chapter 3: THE IMPACT OF THE FEDERAL ESTATE TAX ON STATE ESTATE TAXESSUMMARY; INTRODUCTION; FEDERAL ESTATE TAXES: 2001 TO 2012; STATE ESTATE, INHERITANCE, AND GIFT TAXES IN 2012; FEDERAL AND STATE ESTATE TAXES: AN ECONOMIC ANALYSIS; Chapter 4: EFFECTIVE MARGINAL TAX RATES FOR LOW- AND MODERATE-INCOME WORKERS; SUMMARY; ILLUSTRATION OF CHANGES IN TAXES AND TRANSFERS AS EARNINGS INCREASE; INTRODUCTION; FACTORS THAT CONTRIBUTE TO MARGINAL TAX RATES: A HYPOTHETICAL EXAMPLE; SIMULATING THE DISTRIBUTION OF EFFECTIVE MARGINAL TAX RATES; EFFECTIVE MARGINAL TAX RATES UNDER 2012 LAW. EFFECTIVE MARGINAL TAX RATES UNDER 2013 AND 2014 LAWAPPENDIX A. TAX PROVISIONS AND BENEFIT PROGRAMS AFFECTING EFFECTIVE MARGINAL TAX RATES; APPENDIX B. DISTRIBUTION OF MARGINAL TAX RATES BY EARNINGS; Chapter 5: THE TAXATION OF CAPITAL AND LABOR THROUGH THE SELF-EMPLOYMENT TAX; SUMMARY; BACKGROUND ON SOCIAL SECURITY AND MEDICARE TAXES; INCENTIVES CREATED BY SECA TAX TREATMENT; A SNAPSHOT OF THE SECA TAX BASE; COMPARING LABOR AND CAPITAL INCOME IN THE FICA AND SECA TAX BASES; ALTERNATIVE OPTIONS FOR DEFINING THE SECA TAX BASE; APPENDIX A. IMPUTING LABOR INCOME TO THE SELF-EMPLOYED. APPENDIX B. ALLOCATING NEGATIVE NONLABOR INCOME BETWEEN LABOR AND CAPITALAPPENDIX C. DESCRIPTION OF TAX ORGANIZATIONS' OPTIONS FOR MODIFYING THE SECA TAX BASE; INDEX. |
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| spelling | Taxes in the United States : developments, analysis, and research. Volume 1 / Sarah Brackman, editor. Hauppauge, NY : Nova Science Publishers, Inc., 2013. 1 online resource (xii, 159 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. Print version record. TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CONSTITUTIONALITY OF RETROACTIVE TAX LEGISLATION; SUMMARY; DUE PROCESS; TAKINGS; EX POST FACTO; BILLS OF ATTAINDER; EQUAL PROTECTION; Chapter 2: TAX PROVISIONS TO ASSIST WITH DISASTER RECOVERY; SUMMARY; PERMANENT PROVISIONS; GENERAL PROVISIONS THAT HAVE RECENTLY EXPIRED; PROVISIONS TARGETING SPECIFIC DISASTERS; APPENDIX. COMPARISON AMONG LAWS. Chapter 3: THE IMPACT OF THE FEDERAL ESTATE TAX ON STATE ESTATE TAXESSUMMARY; INTRODUCTION; FEDERAL ESTATE TAXES: 2001 TO 2012; STATE ESTATE, INHERITANCE, AND GIFT TAXES IN 2012; FEDERAL AND STATE ESTATE TAXES: AN ECONOMIC ANALYSIS; Chapter 4: EFFECTIVE MARGINAL TAX RATES FOR LOW- AND MODERATE-INCOME WORKERS; SUMMARY; ILLUSTRATION OF CHANGES IN TAXES AND TRANSFERS AS EARNINGS INCREASE; INTRODUCTION; FACTORS THAT CONTRIBUTE TO MARGINAL TAX RATES: A HYPOTHETICAL EXAMPLE; SIMULATING THE DISTRIBUTION OF EFFECTIVE MARGINAL TAX RATES; EFFECTIVE MARGINAL TAX RATES UNDER 2012 LAW. EFFECTIVE MARGINAL TAX RATES UNDER 2013 AND 2014 LAWAPPENDIX A. TAX PROVISIONS AND BENEFIT PROGRAMS AFFECTING EFFECTIVE MARGINAL TAX RATES; APPENDIX B. DISTRIBUTION OF MARGINAL TAX RATES BY EARNINGS; Chapter 5: THE TAXATION OF CAPITAL AND LABOR THROUGH THE SELF-EMPLOYMENT TAX; SUMMARY; BACKGROUND ON SOCIAL SECURITY AND MEDICARE TAXES; INCENTIVES CREATED BY SECA TAX TREATMENT; A SNAPSHOT OF THE SECA TAX BASE; COMPARING LABOR AND CAPITAL INCOME IN THE FICA AND SECA TAX BASES; ALTERNATIVE OPTIONS FOR DEFINING THE SECA TAX BASE; APPENDIX A. IMPUTING LABOR INCOME TO THE SELF-EMPLOYED. APPENDIX B. ALLOCATING NEGATIVE NONLABOR INCOME BETWEEN LABOR AND CAPITALAPPENDIX C. DESCRIPTION OF TAX ORGANIZATIONS' OPTIONS FOR MODIFYING THE SECA TAX BASE; INDEX. Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Brackman, Sarah. has work: Taxes in the United States: Developments, Analysis, and Research. Volume 5 (Text) https://id.oclc.org/worldcat/entity/E39PCYBP4XyTKdrxHDc8jKKqkP https://id.oclc.org/worldcat/ontology/hasWork Print version: Taxes in the United States. Hauppauge, NY : Nova Science Publishers, Inc., 2013 1624178340 9781624178344 (OCoLC)822668022 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=621683 Volltext |
| spellingShingle | Taxes in the United States : developments, analysis, and research. TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; TAXES IN THE UNITED STATES. DEVELOPMENTS, ANALYSIS, AND RESEARCH. VOLUME 1; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CONSTITUTIONALITY OF RETROACTIVE TAX LEGISLATION; SUMMARY; DUE PROCESS; TAKINGS; EX POST FACTO; BILLS OF ATTAINDER; EQUAL PROTECTION; Chapter 2: TAX PROVISIONS TO ASSIST WITH DISASTER RECOVERY; SUMMARY; PERMANENT PROVISIONS; GENERAL PROVISIONS THAT HAVE RECENTLY EXPIRED; PROVISIONS TARGETING SPECIFIC DISASTERS; APPENDIX. COMPARISON AMONG LAWS. Chapter 3: THE IMPACT OF THE FEDERAL ESTATE TAX ON STATE ESTATE TAXESSUMMARY; INTRODUCTION; FEDERAL ESTATE TAXES: 2001 TO 2012; STATE ESTATE, INHERITANCE, AND GIFT TAXES IN 2012; FEDERAL AND STATE ESTATE TAXES: AN ECONOMIC ANALYSIS; Chapter 4: EFFECTIVE MARGINAL TAX RATES FOR LOW- AND MODERATE-INCOME WORKERS; SUMMARY; ILLUSTRATION OF CHANGES IN TAXES AND TRANSFERS AS EARNINGS INCREASE; INTRODUCTION; FACTORS THAT CONTRIBUTE TO MARGINAL TAX RATES: A HYPOTHETICAL EXAMPLE; SIMULATING THE DISTRIBUTION OF EFFECTIVE MARGINAL TAX RATES; EFFECTIVE MARGINAL TAX RATES UNDER 2012 LAW. EFFECTIVE MARGINAL TAX RATES UNDER 2013 AND 2014 LAWAPPENDIX A. TAX PROVISIONS AND BENEFIT PROGRAMS AFFECTING EFFECTIVE MARGINAL TAX RATES; APPENDIX B. DISTRIBUTION OF MARGINAL TAX RATES BY EARNINGS; Chapter 5: THE TAXATION OF CAPITAL AND LABOR THROUGH THE SELF-EMPLOYMENT TAX; SUMMARY; BACKGROUND ON SOCIAL SECURITY AND MEDICARE TAXES; INCENTIVES CREATED BY SECA TAX TREATMENT; A SNAPSHOT OF THE SECA TAX BASE; COMPARING LABOR AND CAPITAL INCOME IN THE FICA AND SECA TAX BASES; ALTERNATIVE OPTIONS FOR DEFINING THE SECA TAX BASE; APPENDIX A. IMPUTING LABOR INCOME TO THE SELF-EMPLOYED. APPENDIX B. ALLOCATING NEGATIVE NONLABOR INCOME BETWEEN LABOR AND CAPITALAPPENDIX C. DESCRIPTION OF TAX ORGANIZATIONS' OPTIONS FOR MODIFYING THE SECA TAX BASE; INDEX. Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132861 http://id.loc.gov/authorities/subjects/sh85048288 |
| title | Taxes in the United States : developments, analysis, and research. |
| title_auth | Taxes in the United States : developments, analysis, and research. |
| title_exact_search | Taxes in the United States : developments, analysis, and research. |
| title_full | Taxes in the United States : developments, analysis, and research. Volume 1 / Sarah Brackman, editor. |
| title_fullStr | Taxes in the United States : developments, analysis, and research. Volume 1 / Sarah Brackman, editor. |
| title_full_unstemmed | Taxes in the United States : developments, analysis, and research. Volume 1 / Sarah Brackman, editor. |
| title_short | Taxes in the United States : |
| title_sort | taxes in the united states developments analysis and research |
| title_sub | developments, analysis, and research. |
| topic | Taxation United States. http://id.loc.gov/authorities/subjects/sh85132861 Finance, Public United States. http://id.loc.gov/authorities/subjects/sh85048288 Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. bisacsh Finance, Public fast Taxation fast |
| topic_facet | Taxation United States. Finance, Public United States. Impôt États-Unis. Finances publiques États-Unis. BUSINESS & ECONOMICS Public Finance. Finance, Public Taxation United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=621683 |
| work_keys_str_mv | AT brackmansarah taxesintheunitedstatesdevelopmentsanalysisandresearchvolume1 |