| 000 -LEADER |
|---|
| fixed length control field |
01788nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
DE-boiza |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200106171338.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
191008 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
978-0-19-989026-2 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
IZA |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Slemrod, Joel |
| 9 (RLIN) |
3460 |
|
|---|
| Personal name |
Burman, Leonard |
| 9 (RLIN) |
3461 |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Taxes in America: What Everyone Needs to Know |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2013 |
| Name of publisher, distributor, etc. |
Oxford University Press, |
| Place of publication, distribution, etc. |
New York, |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
280 pages |
| 340 ## - PHYSICAL MEDIUM |
|---|
| Location within medium |
H2 37 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Despite their passion and fury, contemporary Americans are remarkably clueless about how their tax system works. But with heated debates over taxation now roiling Congress and the nation, an understanding of the American tax system is of vital importance. Taxes in America, by preeminent tax scholars Leonard E. Burman and Joel Slemrod, offers a clear, concise explanation of how the American tax system works, how it affects people and businesses, and how it might be improved. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. Burman and Slemrod begin with the basic definitions of taxes and then delve into more complicated and indeed contentious concerns. They address such questions as how to recognize Fool's Gold tax reform plans. How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? And what kind of tax system is most conducive to economic growth? |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
taxation |
| 9 (RLIN) |
1905 |
|
|---|
| Topical term or geographic name entry element |
tax system |
| 9 (RLIN) |
1684 |
| 651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
USA |
| 9 (RLIN) |
3462 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://global.oup.com/academic/product/taxes-in-america-9780199890262?lang=en&cc=de#">https://global.oup.com/academic/product/taxes-in-america-9780199890262?lang=en&cc=de#</a> |
| Link text |
Publisher's website |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Monography |
| Source of classification or shelving scheme |
|
