Ch1 - Use Excise Personal Income Except Alaska, FL, Nevada,...

Info iconThis preview shows pages 1–11. Sign up to view the full content.

View Full Document Right Arrow Icon
Chapter 1 Types of Taxes and the Jurisdictions That Use Them
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Objectives Definitions Tax formula Types of Taxes Competition among jurisdictions Primary sources of tax law
Background image of page 2
Definitions Tax Taxpayer Incidence of Tax Jurisdiction Revenue
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Tax Formula Tax = Rate x Base Rate Structure Flat graduated
Background image of page 4
More Definitions Transaction-Based Tax Activity-Based Tax Income tax Earmarked tax
Background image of page 5

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Local taxes Ad valorem Real Property Abatement Personal Property (Personalty) Tangible vs. . intangible Business vs. personal use
Background image of page 6
State Taxes Retail Sales
Background image of page 7

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Background image of page 8
Background image of page 9

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Background image of page 10
Background image of page 11
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: Use Excise Personal Income Except Alaska, FL, Nevada, South Dakota, Texas Corporate Income Except Michigan, Nevada, South Dakota, Washington, Wyoming Federal Taxes Employment and unemployment Social security, Medicare Transfer taxes Gift, estate Foreign Taxes VAT Income Etc. The Nature of Taxation Jurisdictional competition Changes in tax bases Lobbying Sources of Federal Tax Law Statutory Administrative Judicial...
View Full Document

Page1 / 11

Ch1 - Use Excise Personal Income Except Alaska, FL, Nevada,...

This preview shows document pages 1 - 11. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online