This text for personal financial planning adopts a life-cycle approach to financial planning. The writing style, designed for readers with diverse educational backgrounds, is informal and relatively non-technical. The emphasis is on practical application and decision making.  Concepts are reinforced with diverse real-life examples, up-to-date information, expert advice, and a problem solving format. Easy-to-complete worksheets are integrated into the text. New "Surf?s Up" Internet Exercises..

This full-color book of Federal Income Tax Logic Maps, which supports any classroom text, is designed to assist in the understanding of key provisions of the Internal Revenue Code and how those provisions interact and generally flow.  Visual aids, including graphic and color cues, offer a step-by-step method to help analyze the tax consequences of many transactions of everyday consequence to taxpayers. Visual references show the interplay among rules and subparts of rules. In some cases,..

This book serves as a toolkit on risk-based audits and brings together country experiences for implementing risk-based audit systems. Risk management is an important element of effective and efficient compliance management in revenue administration. It is impossible for any revenue administration to control and check every single taxpayer, and an unnecessary waste of scarce enforcement resources on routinely examining low-risk, compliant taxpayers. The opportunity costs for such roving..

Tax Policy and the Economy publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest.  The articles in Volume 23 address a range of topics, including Social Security, understanding corporate tax losses, the influence of globalization on the design of a tax system, and the question of whether federal provision of goods and services crowds out their provision by lower levels of government or the..

This book is the result of a joint research project on the tax treaties concluded between the People's Republic of China and European countries. Each contribution carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions.  Additionally, the contributions analyse the extent to which Chinese tax treaty..

This convenient selection of federal taxation statutes and regulations is designed to provide up-to-date information for students and professors alike. It includes edited provisions of the Internal Revenue Code (IRC), Treasury regulations, and various materials prepared by the Internal Revenue Service (IRS). A staple text in law schools, this informed volume is relied upon for its consistent format and extensive coverage.  Detailed sections on the Internal Revenue title and Treasury..

Mastering Corporate Tax guides students through the complex tax rules affecting corporations and their shareholders. It describes, and provides comprehensive examples to illustrate, the tax consequences of corporate formations, distributions, stock redemptions, liquidations, and reorganizations.  The primary focus is on corporations subject to subchapter C (so-called C corporations). The text also introduces the special stock ownership and income pass-through rules applied to corporations..

This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers.  The book offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters.

Published to rave reviews on both sides of the Atlantic, Treasure Islandsis an expose of how the corporate world uses tax havens to shirk paying its share of taxes. This costs the United States alone 100 billion dollars in lost revenue each year.  While the United States experiences a recession and European countries face bankruptcy, Nicholas Shaxson, a former correspondent for the Financial Times and The Economist, argues that the problem can be traced back to the pervasive practice of off..

More than a thousand individuals of high net worth rose up to protest the repeal of the estate tax-Newsweek tagged them the "billionaire backlash."  The primary visionaries of that group, Bill Gates Sr. and Chuck Collins, argue here that individual wealth is a product not only of hard work and smart choices but of the society that provides the fertile soil for succes. Weaving personal narratives, history, and plenty of solid economic sense, Gates and Collins make a sound and compelling case..