U.S. individual federal income taxation : historical, contemporary, and prospective policy issues / by Anthony J. Cataldo II, Arline A. Savage

Author(s): Cataldo, Anthony J
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Subjects: Income tax--United States--History
Income tax--Canada--History
Income tax--Law and legislation--United States
Income tax--Law and legislation--Canada
Formats: Print
Material Type: Books
Language: English
Audience: Unspecified
Published: Amsterdam ; New York : JAI, c2001
Series: Studies in managerial and financial accounting v. 11
LC Classification: H, HJ
Physical Description: xxv, 344 p. : ill., maps ; 23 cm
Table of Contents: List of Figures and Tables
Preface
Acknowledgements
Pt. 1. Introduction to U.S. Individual Taxation
Ch. 1. Introduction 3
Ch. 2. The Contemporary Individual Federal Income Tax 9
Ch. 3. The History of U.S. Individual Taxation 13
Ch. 4. Progressive Taxation and Alternatives 27
Ch. 5. Equity or Fairness Issues 39
Pt. 2. Family Taxation
Ch. 6. Exemptions and Standard Deductions 49
Ch. 7. The Earned Income Tax Credit 63
Ch. 8. The Marriage Tax 69
Pt. 3. Capital Gain/Loss Taxation
Ch. 9. The Alternative Minimum Tax 87
Ch. 10. The Taxation of Capital Gains 101
Pt. 4. Generational Taxation
Ch. 11. Social Security and Self-Employment Tax 117
Ch. 12. Deferred Compensation 135
Ch. 13. Estate and Gift Taxation 143
Pt. 5. Prospective Individual Tax Policy Issues
Ch. 14. Trends in Individual Taxation 155
Ch. 15. Conclusive Remarks 159
App. I: Additional Figures and Tables (Supplements to Chapters 1-15) 165
App. II: Supplemental Chapters 231
App. III: Additional Figures and Tables (Supplements to Appendix Chapters 2A-11O) 287
Annotated Bibliography 299
Acronyms 303
Glossary of Terms 309
Notes 319
References 329
Index 339
Alternate Titles: US individual federal income taxation
Additional Authors: Savage, Arline A
Notes: LCCN: 2001029942
ISBN: 0762307854 (acid-free paper)
Includes bibliographical references (p. 329-337) and index
OCLC Number: 46909420
ISBN/ISSN: 0762307854