| Description |
1 online resource (xii, 159 pages) |
| 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 |
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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 |
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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 |
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APPENDIX B. ALLOCATING NEGATIVE NONLABOR INCOME BETWEEN LABOR AND CAPITALAPPENDIX C. DESCRIPTION OF TAX ORGANIZATIONS' OPTIONS FOR MODIFYING THE SECA TAX BASE; INDEX |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Taxation -- United States.
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Finance, Public -- United States.
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BUSINESS & ECONOMICS -- Public Finance.
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Finance, Public
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Taxation
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United States
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| Form |
Electronic book
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| Author |
Brackman, Sarah
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| ISBN |
9781624178351 |
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1624178359 |
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