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List of contents
Part I Conceptual Foundations 1. A Historical Perspective on Tax Policy 2. The Structure of Tax Administration Part II The Underpinnings of Tax in the United States 3. Tax Administration in the United States 4. Speaking American Tax Language 5. Locating and Researching Tax Authority Part III The Mechanics of an American Individual Income Tax Return 6. Filing Status and Dependents 7. Taxes Imposed on Income 8. Deductions 9. Losses and Loss Limitations 10. Credits Part IV Reflections on Policy and Practice 11. The Alternative Minimum Tax System 12. Tax Planning and Professional Standards
About the author
Fabio Ambrosio, JD, LLM, MBA, CPA/PFS/ABV, CFP, EA, CVA, MAFF, CFE, CGMA, is a Professor of Taxation at Central Washington University. In addition to being licensed as an attorney-at-law and Certified Public Accountant in the State of Washington, he is also a trained mediator, business valuator, and forensic analyst.
Summary
This book gives students a comprehensive overview of the horizontal and vertical tax competition challenges stemming from a multi-jurisdictional tax environment like the United States. This is essential reading for students taking a first course in taxation, accounting, law, public administration, or business at large.
Additional text
Through this book Professor Ambrosio offers an important contribution to the study of tax law and to the training of professionals qualified to practice in this field, gathering the technical elements necessary to understand the subject without losing the critical perspective on the topics covered. — Prof. Dr. André Alves Portella, Center for Studies in Taxation and Public Finance, Federal University of Bahia, Brazil
This book provides a completely fresh new and innovative way to learn about taxes. The text provides in-depth analysis of the historical background of the U.S. tax structure and an easy to read application of tax laws with numerous examples. The reader will walk away with a thorough understanding of modern tax administration in America, as this book brings clarity and simplicity to an otherwise complex subject. — John T. Schooler, Esq. Retired) Supervisory Appeals Officer, Internal Revenue Service, Adjunct Professor, University of California at Los Angeles Extension
This book is an excellent resource for anyone wishing to understand the intricacies of the U.S. tax system. Written clearly and comprehensibly, the book expounds the underlying principles of U.S. tax policy. — Dr. Gaurav Gupta, CMA, CFE, Assistant Professor, University of North Carolina Wilmington
Professor Ambrosio has produced a very useful treatise for those looking to familiarize themselves with the current taxation system employed in the United States. This book will provide a very good starting point for anyone looking to prepare themselves for further, more intense studies of the subject. — Greg C. Alwood, JD, (Retired) Partner, KPMG International Tax Practice
This book is a great instrument for ground zero tax learners who wish to grasp the essentials of the U.S. tax system. Through this admirable achievement, Prof. Ambrosio makes learning about taxes fun. — Edna Paule Désirée Gnomblerou, PhD, Guangxi University of Finance and Economics, Nanning, China
Professor Ambrosio has written a refreshing guide for individuals wishing to comprehend American tax theory and principles. I strongly recommend this book to anyone who ever interfaces with U.S. tax professionals on a professional or personal level. — Nancy Albers, PhD, Dean and Professor, College of Business, Louisiana State University Shreveport
