Taxation for Decision Makers

Taxation for Decision Makers : 2004

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For one-semester, undergraduate/graduate courses in Principles of Taxation.Emphasizing tax concepts and issues, this text provides sufficient technical detail to create a foundation for future practice in tax and consulting. Its Model Tax Curriculum orientation introduces students to all of the tax topics they will be expected to know for the new CPA exam. Tax planning is an underlying theme throughout, and is treated as an integral-if not the most important-part of tax practice. This text stimulates students thinking in terms of the effect that taxation has on decisions of entities as well as individuals.
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Product details

  • Hardback | 512 pages
  • 216.4 x 291.1 x 24.9mm | 1,342.65g
  • Pearson
  • United States
  • English
  • 013100848X
  • 9780131008489

Table of contents

I. INTRODUCTION TO TAXATION AND ITS ENVIRONMENT. 1. An Introduction to Taxation. 2. The Tax Practice Environment. II. INCOME AND EXPENSE DETERMINATION. 3. Determining Gross Income. 4. Employee Compensation. 5. Business Expenses. III. PROPERTY CONCEPTS AND TRANSACTIONS. 6. Property Acquisitions and Cost Recovery Deductions. 7. Property Dispositions. 8. Tax-Deferred Exchanges. IV. BUSINESS TAXATION. 9. Corporations. 10. Sole Proprietorships and Flow-Through Entities. V. TAXATION OF INDIVIDUALS. 11. Income Taxation of Individuals. 12. Wealth Transfer Taxes. Appendix A: Tax Research. Appendix B: Present Value and Future Value Tables. Index.
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About Shirley Dennis-Escoffier

Shirley Dennis-Escoffier is an associate professor at the University of Miami, where she teaches both graduate and undergraduate tax classes. She received her Ph.D. from the University of Miami and returned to UM after teaching at the University of Hawaii and California State University in Hayward. She is a Certified Public Accountant licensed to practice in Florida. She served as President of the American Taxation Association for 2000-2001 and remains actively involved in the association. She is also actively involved with the American Institute of Certified Public Accountants recently serving on the Pre-certification Education Executive committee. She has received several teaching awards including the University of Miami Excellence in Teaching Award and the School of Business Alumni Association Excellence in Teaching Award. She has published numerous articles in tax and accounting journals and is the recipient of an Ernst and Young Foundation tax research grant. In her free time, she and her husband, Marcel Escoffier, enjoy seeking out fine wine and gourmet food, especially in France. Karen A. Fortin retired in 2000 from her position as Professor of Accounting and Taxation at the University of Baltimore, where she had been Department Chair and taught graduate and undergraduate tax classes in both the Business School and the Law School. She received her Ph.D. from the University of South Carolina and held teaching positions at the University of Wisconsin-Milwaukee and the University of Miami. She is a Wisconsin Certified Public Accountant and a recipient of a Sells Award. During her teaching years, she was active in the American Taxation Association and the American Accounting Association as an editor, reviewer, and chairperson for numerous events. As a member of the AICPA she served on several committees and task forces. She has published numerous articles in tax and accounting journals and has co-authored and edited a number of textbooks. In between her extensive travels, she volunteers her time in a local grade school primarily tutoring students in mathematics in her role as "class Granny."
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