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Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 1: An introduction to tax

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Upon completing this chapter, you should be able to: Demonstrate how taxes influence basic business, investment, personal, and political decisions; discuss what constitutes a tax and the general objectives of taxes; describe the different tax rate structures and calculate a tax; identify the various federal, state, and local taxes; apply appropriate criteria to evaluate alternate tax systems.

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