Principles of Tax Policy
Author:
McMahon, Stephanie Hunter
Edition:
3rd
Copyright Date:
2023
- Publication Date: April 13th, 2023
- ISBN: 9781636594637
- Subject: Taxation
- Series: Concise Hornbook Series
- Type: Hornbook Treatises
- Description: The new edition of Principles of Tax Policy explains the essential building blocks of the American tax system clearly and concisely, including the changes adopted in response to the COVID-19 pandemic and rising inflation in 2022. Chapters focus on the political process, individual and corporate income taxes, Social Security and other payroll taxes, state and local budgeting, international tax planning, and more. Each chapter opens with a brief description of the policy topic, providing a synopsis of the current state of the law, and is followed by a discussion of the arguments made on all sides of the major debates over the topic.