0
Your cart

Your cart is empty

Browse All Departments
  • All Departments
Price
  • R1,000 - R2,500 (2)
  • R2,500 - R5,000 (1)
  • -
Status
Brand

Showing 1 - 3 of 3 matches in All Departments

Federal Income Taxation (15th Revised edition): Marvin A. Chirelstein, Lawrence Zelenak Federal Income Taxation (15th Revised edition)
Marvin A. Chirelstein, Lawrence Zelenak
R1,733 Discovery Miles 17 330 Ships in 12 - 17 working days

This highly-acclaimed text explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme. While focusing on the present income tax, the text provides an explanation of the often-discussed consumption tax and contrasts the two taxes in a note at the end of the volume. The new edition reflects developments since the fourteenth edition, including the promulgation of regulations interpreting major provisions of the Tax Cuts and Jobs Act of 2017. It also features new or expanded discussions of several topics, including: possible legislative reconsideration of the realization requirement (in the context of "billionaires' tax" proposals); the long-term shift from deductions to credits in the design of nonbusiness tax expenditures, and the new and used electric car credits introduced by the Inflation Reduction Act of 2022.

Figuring Out the Tax - Congress, Treasury, and the Design of the Early Modern Income Tax (Hardcover): Lawrence Zelenak Figuring Out the Tax - Congress, Treasury, and the Design of the Early Modern Income Tax (Hardcover)
Lawrence Zelenak
R3,316 Discovery Miles 33 160 Ships in 10 - 15 working days

Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students.

Learning to Love Form 1040 - Two Cheers for the Return-Based Mass Income Tax (Hardcover, New): Lawrence Zelenak Learning to Love Form 1040 - Two Cheers for the Return-Based Mass Income Tax (Hardcover, New)
Lawrence Zelenak
R1,245 Discovery Miles 12 450 Ships in 12 - 17 working days

No one likes paying taxes, much less the process of filing tax returns. For years, would-be reformers have advocated replacing the return-based mass income tax with a flat tax, federal sales tax, or some combination thereof. Congress itself has commissioned studies on the feasibility of a system of exact withholding. But might the much-maligned return-based taxation method serve an important civic purpose? In "Learning to Love Form 1040", Lawrence Zelenak argues that filing taxes can strengthen fiscal citizenship by prompting taxpayers to reflect on the contract they have with their government and the value - or perceived lack of value - they receive in exchange for their money. Zelenak traces the mass income tax to its origins as a means for raising revenue during World War II. Even then, debates raged over the merits of consumption versus income taxation, as well as whether taxes should be withheld from payroll or paid at the time of filing. The result is the income tax system we have today - one whose maddening complexity, intended to accommodate citizens in widely different circumstances, threatens to outweigh any civic benefits. Zelenak clears up many common misconceptions and explains how the current system could be simplified to better serve its civic purpose.

Free Delivery
Pinterest Twitter Facebook Google+
You may like...
Sizzlers - The Hate Crime That Tore Sea…
Nicole Engelbrecht Paperback R320 R235 Discovery Miles 2 350
Bug-A-Salt 3.0 Black Fly
 (1)
R999 Discovery Miles 9 990
Sony PULSE Explore Wireless Earbuds
R4,999 R4,749 Discovery Miles 47 490
Cable Guys Controller and Smartphone…
R399 R359 Discovery Miles 3 590
Jumbo Puzzle Mates Puzzle & Roll Storage…
 (4)
R699 R639 Discovery Miles 6 390
Peptine Pro Equine Hydrolysed Collagen…
 (2)
R359 R279 Discovery Miles 2 790
Dromex 3-Ply Medical Mask (Box of 50)
 (17)
R1,099 R399 Discovery Miles 3 990
Shield Sheen Interior Wipes (Pack of 20…
R47 Discovery Miles 470
Butterfly A4 160gsm Board - Bright…
R25 Discovery Miles 250
Bosch BCH86SIL1 Series 6 Athlet…
 (3)
R5,619 R3,699 Discovery Miles 36 990

 

Partners