Individual Income Taxation: An Application Approach

This text takes a straightforward, application-oriented approach to learning individual tax. Long-standing rules are set forth in a concise manner and paired with examples to promote clarity and usability. Real-life stories give context, depth, and relevance to the material. From this solid foundation, students are asked to apply the rules in a simple setting, assuring they understand the basics. Then, they are challenged to apply the rules in more complex, interesting, and thought-provoking settings. By beginning with the basics and working to the more complex application, students develop the building blocks for critical thinking. Through this approach, students develop both an understanding of tax and the analytical skills necessary to apply that knowledge. This updated edition incorporates assessments which can be used to assess student learning.