Chapter 9. The Impact of Taxes
Published Online: 25 AUG 2009
DOI: 10.1002/9780470548813.ch9
Copyright © 2009 by John Wiley & Sons, Inc. All rights reserved.
Book Title
Financial Management and Accounting Fundamentals for Construction
Additional Information
How to Cite
Halpin, D. W. and Senior, B. A. (2009) The Impact of Taxes, in Financial Management and Accounting Fundamentals for Construction, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9780470548813.ch9
Publication History
- Published Online: 25 AUG 2009
- Published Print: 2 SEP 2009
ISBN Information
Print ISBN: 9780470182710
Online ISBN: 9780470548813
- Summary
- Chapter
Keywords:
- taxes;
- individuals;
- exemptions;
- calculating;
- payroll
Summary
This chapter contains sections titled:
Introduction
Types of Taxes
Income Tax Systems
Alternatives for Company Legal Organization
Taxation of Business
Business Deductions in General
Taxable Income: Individuals
Itemized Deductions, Standard Deductions, and Personal Exemptions
The Tax Significance of Depreciation
Calculating Depreciation
Straight Line Method
The Production Method
Depreciation Based on Current Law
Marginal Tax Rates
Tax Credits
Tax Payroll Withholding
Tax Payment Schedules
Marginal, Average, and Effective Tax Rates
Net Operating Losses
Taxes on Dividends and Long-Term Capital Gains
Alternative Minimum Tax
Summary
Review Questions and Exercises