联邦所得税
Federal income taxation
Marvin A. Chirelstein · 初版 1977 年
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“［本书］阐释了联邦所得税法的概念基础。它旨在帮助学生在期末复习时快速梳理整门学科，并为特定主题在联邦所得税体系中的定位提供视角。本书在重点讨论现行所得税的同时，也对常被讨论的消费税做出了说明，并在书末附注中对两种税制进行了对比。新版反映了第十三版以来的最新进展，包括《Tax Cuts and Jobs Act of 2017》带来的诸多变革——这是最重大的联邦税法……”
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……税务会计的复杂性，本质上就是会计本身固有的复杂性。附注：如果你想深入了解美国税法的理论，我强烈推荐这本书，怎么吹都不为过：http://www.amazon.com/Federal-Income-Taxation-Concepts-Insig...
…complexity of tax accounting is complexity that's intrinsic to accounting itself. NB: If you want to learn more about the theory of the U.S. tax code, I can't recommend this book enough: http://www.amazon.com/Federal-Income-Taxation-Concepts-Insig...
……实际操作中它们可能弊大于利，并给企业带来把业务迁出美国的不良激励。[1] 我推荐 http://www.amazon.com/Chirelsteins-Federal-Income-Taxation-S... 作为这个主题非常通俗平易的入门书。别被页数吓退了：平装本页面上字体挺大的。
…in practice they are probably more trouble than they are worth, and create bad incentives for companies to relocate their operations out of the U.S. [1] I recommend http://www.amazon.com/Chirelsteins-Federal-Income-Taxation-S... for a very approachable introduction to the topic. Don't be scared off by the page-count: it's big type on paperback pages.
……我不记得是教授随口提过觉得值得琢磨，还是在他推荐的某本选修补充读物里提到的（如果是后者，多半是奇雷尔斯坦那本关于联邦所得税的书[1]）。假设在传统税制下，社会总财富为 W，政府征收其中 10% 的税。那么最终政府拥有 0.1 W，其他人拥有 0.9 W。……
…I don't remember if the professor suggested it as an interesting thing to consider, or if it was in some of the optional supplementary reading he recommended (if so, most likely Chirelstein's book on federal income taxation [1]). Suppose under a conventional tax system there is some total W available and the government takes 10% of that in taxes. Then you end up with the government has 0.1 W and everyone else has 0.9 W.…