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American Government
Unrestricted Use
CC BY
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 American Government is designed to meet the scope and sequence requirements of the single-semester American government course. This title includes innovative features designed to enhance student learning, including Insider Perspective features and a Get Connected Module that shows students how they can get engaged in the political process. The book provides an important opportunity for students to learn the core concepts of American government and understand how those concepts apply to their lives and the world around them. American Government includes updated information on the 2016 presidential election.Senior Contributing AuthorsGlen Krutz (Content Lead), University of OklahomaSylvie Waskiewicz, PhD (Lead Editor)

Subject:
Government/Political Science
Government/Political Science and Law
Social and Behavioral Sciences
Material Type:
Full Course
Provider:
Rice University
Provider Set:
OpenStax College
Date Added:
06/03/2021
Finance Theory II, Spring 2003
Conditional Remix & Share Permitted
CC BY-NC-SA
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0.0 stars

Continuation of Finance Theory I, concentrating on corporate financial management. Topics: Capital investment decisions, security issues, dividend policy, optimal capital structure, hedging and risk management, futures markets and real options analysis. The objective of this course is to learn the financial tools needed to make good business decisions. The course presents the basic insights of corporate finance theory, but emphasizes the application of theory to real business decisions. Each session involves class discussion, some centered on lectures and others around business cases.

Subject:
Business
Finance
Management
Material Type:
Full Course
Provider:
MIT
Provider Set:
MIT OpenCourseWare
Author:
Jenter, Dirk
Date Added:
01/01/2003
Financial Accounting, Summer 2004
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

Studies basic concepts of financial and managerial accounting. Viewpoint is that of the users of accounting information (especially managers) rather than the preparer (the accountant).

Subject:
Business
Finance
Management
Material Type:
Full Course
Provider:
MIT
Provider Set:
MIT OpenCourseWare
Author:
Kothari, S. P.
Date Added:
01/01/2004
Public Economics I, Fall 2012
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This course covers theory and evidence on government taxation policy. Topics include tax incidence, optimal tax theory, the effect of taxation on labor supply and savings, taxation and corporate behavior, and tax expenditure policy.

Subject:
Business
Economics
Finance
Social and Behavioral Sciences
Material Type:
Full Course
Provider:
MIT
Provider Set:
MIT OpenCourseWare
Author:
Ivˆn Werning
James Poterba
Date Added:
01/01/2012
U.S. Federal Income Taxation of Individuals 2017
Conditional Remix & Share Permitted
CC BY-NC-SA
Rating
0.0 stars

This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation.

Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.

Subject:
Government/Political Science and Law
Law
Material Type:
Textbook
Provider:
The Center for Computer Assisted Legal Instruction (CALI)
Provider Set:
The eLangdell Bookstore
Author:
Deborah A Geier
Date Added:
08/13/2020