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售價:1140  |
詳細資料ISBN：9780077154691 叢書系列：財政學 規格：平裝 / 588頁 / 21 X 14.8 X 1.5 CM / 普通級 / 單色印刷 / 十版 出版地：台灣 內容簡介 1.CHANGES TO TAX LAW: SEVERAL CHAPTERS HAVE BEEN UPDATED TO REFLECT THE TAX CHANGES AS A RESULT OF THE AMERICAN TAXPAYER RELIEF ACT OF 2012, INCLUDING INCREASED TAX RATES, AND CHANGES IN THE TAXATION OF CAPITAL GAINS AND DIVIDENDS, THE ESTATE TAX, AND THE ALTERNATIVE MINIMUM TAX. 2.TAXATION OF MULTINATIONAL CORPORATIONS: CHAPTER 19, THE CORPORATION TAX, NOW INCLUDES AN EXPANDED DISCUSSION ON THE DEBATE ABOUT HOW THE U.S. SHOULD TAX CORPORATE PROFITS EARNED ABROAD BY DOMESTIC FIRMS, WITH AN EVALUATION OF TWO ALTERNATIVE SYSTEMS: GLOBAL TAXATION AND TERRITORIAL TAXATION OF CORPORATE PROFITS. 3.HEALTH CARE: CHAPTER 10, GOVERNMENT AND THE MARKET FOR HEALTH CARE, NOW INCLUDES A DISCUSSION OF THE AFFORDABLE CARE ACT, WITH A PARTICULAR FOCUS ON THE MANDATE THAT EVERYONE PURCHASE HEALTH INSURANCE. 4.FEDERAL DEBT: IN LIGHT OF RECENT YEARS, THE ISSUE OF WHETHER HIGH LEVELS OF DEBT CAN LEAD TO FISCAL CRISIS IS NOW TAKEN UP IN THE CHAPTER ON DEFICIT FINANCE. |
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資料來源：博客來
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