Hardcover: 288 pages
Publisher: J. Ross Publishing; 2nd ed. edition (August 12, 2003)
Language: English
ISBN-10: 1932159177
ISBN-13: 978-1932159172
Product Dimensions: 6 x 0.8 x 9.3 inches
Shipping Weight: 1.1 pounds (View shipping rates and policies)
Average Customer Review: 3.2 out of 5 stars See all reviews (5 customer reviews)
Best Sellers Rank: #717,366 in Books (See Top 100 in Books) #35 in Books > Business & Money > Taxation > Corporate #638 in Books > Law > Tax Law #3137 in Books > Law > Business
As a state and local tax professional, I purchased a copy of this text to use for "in-house" training at my company. Seeing that the "Second Edition" was published this year (2004), I assumed it would be a relatively accurate text. However, in reviewing Chapter 3 ("Corporate Income/Franchise Taxes" - my area of specialization), I was dismayed to find that most of the information has not been updated for current law. As examples, the table on apportionment factor weighting hasn't been updated for changes since 1999, and the discussion of state differences in depreciation fails to address the dramatic changes that have occurred due to 2002 and 2003 federal legislation.While the authors do present some good materials on the basics of state and local taxation, and address many of the issues that can arise, their release of a "Second Edition" that is woefully out-of-date seriously detracts from its utility in a learning environment.
This is a great textbook for a State and Local taxation course. It cover every important aspect of state and local tax. The information is presented in a logical order and flows very well. The information in the tex is very clear and concise.The books makes a complicated subject easy to understand and I recommend it to anyone who has an interest in the subject.
While the book is written well and is a good complement to a more extensive study of state and local taxation, it is in dire need of an update. Taxation is an ever-evolving concept and this book has not been updated in more than a decade.
This is a great book for beginners as it clearly defines a number of terms and concepts; however, a number of items are out of date in this version.
Now in its second edition, State And Local Taxation: Principles And Planning is the authoritative and collaborative effort of tax experts Charles W. Swenson, Sanjay Gupta, John E. Karayan, and Joseph Neff. This outstanding informational resource is meant to be used as a professional reference or a college curriculum text. Covering tax code, hazards, loopholes, and regulations as imposed by governments (especially pertaining to cross-border transactions), State And Local Taxation is meticulously detailed and spells out the facts, principles, and requirements for both students of Economics and non-specialist general readers seeking to expertly flesh out their knowledge base with respect to all aspects of governmental taxation.
State and Local Taxation: Principles and Planning Wiley GAAP for Governments 2014: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley ... of GAAP for State & Local Governments) Event Planner: The Art of Planning Your Next Successful Event: Event Ideas - Themes - Planning - Organizing - Managing (Event Planning, Event Planning ... and Organizer - How To Guide Books Book 1) Principles of Taxation for Business and Investment Planning 2017 Edition Principles of Taxation for Business and Investment Planning Local Planning: Contemporary Principles and Practice Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments (Wiley Regulatory Reporting) South-Western Federal Taxation 2017: Essentials of Taxation: Individuals and Business Entities International Taxation in America for the Entrepreneur, 2016 Edition: International Taxation for the Business Owner and Foreign Investor Taxation for Australian Businesses: Understanding Australian Business Taxation Concessions Agile Product Management: (Box Set) Agile Estimating & Planning Your Sprint with Scrum and Release Planning 21 Steps (agile project management, agile software ... agile scrum, agile estimating and planning) Event Planning: Event Planning and Management - How to Start Successful Event Planning Business! F is for First State: A Delaware Alphabet (Discover America State by State) G is for Garden State: A New Jersey Alphabet (Discover America State by State) M is for Mountain State: A West Virginia Alphabet (Discover America State by State) Handbook of Local Anesthesia: Text with Malamed's Local Anesthesia Administration DVD Package Local SEO: Proven Strategies & Tips for Better Local Google Rankings (Marketing Guides for Small Businesses) New York Baby: A Local Baby Book (Local Baby Books) Taxation and Business Planning for Real Estate Transactions Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929 (Cambridge Historical Studies in American Law and Society)