Taxation for Decision Makers 2006


Book Description

This book provides a clear and concise introduction to taxation that strikes a balance between basic theoretical concepts underlying taxation and the technical details required to obtain beginning proficiency in tax research, tax planning, and compliance. It offers basic coverage of regular corporations, partnerships, S corporations, and sole proprietorships and how their results of operations relate to the individual taxpayer-owners. It also includes detailed coverage of individual taxes and introduces the basics of wealth transfer taxation, which also affect the personal and business decisions of individual taxpayers. For business owners and individuals responsible for tax planning and reporting, and those preparing for the CPA exam.




Taxation for Decision Makers, 2019 Edition


Book Description

Taxation for Decision Makers, 2019 Edition is designed for a one-semester introductory tax course at either the undergraduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach. This text introduces all tax topics on the CPA exam in only 12 chapters. This text covers basic taxation of all taxable entities: individuals, corporations, S corporations, partnerships, and fiduciary entities, emphasizing a balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered details.




Taxation for Decision Makers, Binder Ready Version


Book Description

Taxation for Decision Makers, 2016 Edition is designed for a one-semester, introductory tax course focused on decision-making at either the undergraduate or graduate level. This text introduces all relevant tax topics covered on the CPA exam, and strikes the perfect balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered minutia. This text is an unbound, three hole punched version.




Taxation for Decision Makers, 2020


Book Description

Taxation 2020 introduces all relevant tax topic covered in the CPA exam to undergraduate or graduate students in one-semester introductory tax courses. Offering a decision-making approach to the material, this comprehensive yet accessible text maintains the appropriate balance between concepts and specifics. Twelve concise, student-friendly chapters supply sufficient details to build upon for future careers in taxation and consulting while avoiding the minutiae rarely seen in everyday practice. The new tenth edition covers basic taxation of individuals, corporations, S corporations, partnerships, and fiduciary entities. An emphasis on tax planning helps students understand the effect taxation has on decisions for both individuals and entities. Thoroughly updated for the coming tax year, this textbook covers fundamental areas of taxation and its environment including business and property concepts, property dispositions, business and wealth taxation, and income, expenses, and individual taxes. A wealth of instructor resources includes two solutions manuals—one of which provides solutions to the Research and Tax Return problems—an extensive test bank, and PowerPoint slides. Engaging, highly-readable text enables instructors to assign students out-of-class readings and spend classroom time on more complex topics.




American Taxation, American Slavery


Book Description

For all the recent attention to the slaveholding of the founding fathers, we still know remarkably little about the influence of slavery on American politics. American Taxation, American Slavery tackles this problem in a new way. Rather than parsing the ideological pronouncements of charismatic slaveholders, it examines the concrete policy decisions that slaveholders and non-slaveholders made in the critical realm of taxation. The result is surprising—that the enduring power of antigovernment rhetoric in the United States stems from the nation’s history of slavery rather than its history of liberty. We are all familiar with the states’ rights arguments of proslavery politicians who wanted to keep the federal government weak and decentralized. But here Robin Einhorn shows the deep, broad, and continuous influence of slavery on this idea in American politics. From the earliest colonial times right up to the Civil War, slaveholding elites feared strong democratic government as a threat to the institution of slavery. American Taxation, American Slavery shows how their heated battles over taxation, the power to tax, and the distribution of tax burdens were rooted not in debates over personal liberty but rather in the rights of slaveholders to hold human beings as property. Along the way, Einhorn exposes the antidemocratic origins of the popular Jeffersonian rhetoric about weak government by showing that governments were actually more democratic—and stronger—where most people were free. A strikingly original look at the role of slavery in the making of the United States, American Taxation, American Slavery will prove essential to anyone interested in the history of American government and politics.




The Routledge Companion to Auditing


Book Description

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.




Business Taxation and Financial Decisions


Book Description

Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.




Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022)


Book Description

This is an open access book.Due to the impacts of the Coronavirus Disease (COVID-19) around the world, international conference will be held in Semarang, Central Java, Indonesia, on 9th November 2022. Will take place online via zoom. The BABE International Conference series is held at regular intervals to provide an interactive forum for presentation and discussion on the International Conference of Business, Accounting, Banking, and Economics Research. We welcome participants academicians and practitioners from all over the world who are interested in developing new knowledge and professional ties to enhance career opportunities. The BABE international conference should serve as an ideal forum to establish relationships among members around the world. We hope you will join us at the BABE international conference 2022 which will be held regularly every year.




The Psychology of Money and Public Finance


Book Description

This book features the main papers of Günter Schmölders (1903-1991), a pioneer in economic psychology, for the first time in English. Schmölders' research on 'fiscal psychology' is of particular and lasting interest, impacting greatly on continental economics.




The Tax executive


Book Description