Income Tax

An income tax is a tax imposed on individuals or entities (taxpayers) that varies with the income or profits (taxable income) of the taxpayer. Details vary widely by jurisdiction. Many jurisdictions refer to income tax on business entities as companies tax or corporate tax. Partnerships generally are not taxed; rather, the partners are taxed on their share of partnership items. Tax may be imposed by both a country and subdivisions. Most jurisdictions exempt locally organized charitable organizations from tax.

Income tax generally is computed as the product of a tax rate times taxable income. Th
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Robert A. Heinlein
There is no worse tyranny than to force a man to pay for what he does not want merely because you think it would be good for him.
Robert A. Heinlein, The Moon is a Harsh Mistress

To appreciate how income taxation reduces prosperity form what it could be, imagine a 100 percent tax on incomes. We wouldn't expect much prosperity in such a society. People would have no incentive to earn money. They would devote resources to hiding the little they did earn. No investments would be made. No savings would exist to increase living standards. People's activities would be grossly influenced by the tax. If we lower the rate from 100 percent, the principle does not change. . . If yo ...more
Sheldon Richman, Your Money or Your Life: Why We Must Abolish the Income Tax

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Income Tax Fundamentals 2015 33rd edition by Whittenburg Buller Gill Solution Manual
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Income Tax Fundamentals 2013 31st edition by Whittenburg Buller Gill Solution Manual
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