{"product_id":"tax-policy-in-a-nutshell-9781683282648","title":"Tax Policy in a Nutshell","description":"\u003cp\u003eTaxes impact every individual and business in the United States and around the world. Countries are constantly changing  modifying  and occasionally reforming their tax systems. Understanding tax policy and implementing changes in the tax law that are consistent with sound tax policy is critically important. This compact guide explains essential concepts in tax policy  including theories of taxation and their implementation  criteria in evaluating a tax system  tax bases  the Haig-Simons definition of income  Samuelson depreciation  the Cary Brown Theorem  capital gains and losses  tax expenditures  the distribution of the tax burden  and issues in corporate and international taxation. The book discusses the tax policy considerations of the current state of the law  including the 2017 Tax Cuts and Jobs Act  the most comprehensive U.S. tax system reform in over thirty years.\u003c\/p\u003e","brand":"My Store","offers":[{"title":"Default Title","offer_id":45276511928373,"sku":"ByrdShop_1683282647","price":238.79,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0627\/8139\/0901\/files\/9781683282648.jpg?v=1780554121","url":"https:\/\/atxbooks.com\/products\/tax-policy-in-a-nutshell-9781683282648","provider":"ATX Books","version":"1.0","type":"link"}