Taxes in the United States: Developments, Analysis, and Research. Volume 1

ISBN: 9781624178351 出版年：2013 页码：173 Sarah Brackman Nova Science

This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include the constitutionality of retroactive tax legislation; tax provisions to assist with disaster recovery; the impact of the federal estate tax on state estate taxes; effective marginal tax rates for low- and moderate-income workers; and the taxation of capital and labor through the self-employment tax.