000 02798nam a22003855i 4500
001 978-1-4302-3928-4
003 DE-He213
005 20140220083718.0
007 cr nn 008mamaa
008 120130s2011 xxu| s |||| 0|eng d
020 _a9781430239284
_9978-1-4302-3928-4
024 7 _a10.1007/978-1-4302-3928-4
_2doi
050 4 _aQA75.5-76.95
072 7 _aUY
_2bicssc
072 7 _aCOM014000
_2bisacsh
082 0 4 _a004
_223
100 1 _aSullivan, Martin A.
_eauthor.
245 1 0 _aCorporate Tax Reform
_h[electronic resource] :
_bTaxing Profits in the 21st Century /
_cby Martin A. Sullivan.
264 1 _aBerkeley, CA :
_bApress,
_c2011.
300 _aXIII, 188 p.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
520 _aCorporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform.   Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated
650 0 _aComputer science.
650 1 4 _aComputer Science.
650 2 4 _aComputer Science, general.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9781430239277
856 4 0 _uhttp://dx.doi.org/10.1007/978-1-4302-3928-4
912 _aZDB-2-CWD
999 _c105461
_d105461