Taxation for Decision Makers: 2004 [Hardcover]

Shirley Dennis-Escoffier (Author), Karen Fortin (Author)

Book Description

ISBN-10: 013100848X | ISBN-13: 978-0131008489 | Publication Date: March 12, 2003

For one-semester, undergraduate/graduate courses in Principles of Taxation. Emphasizing tax concepts and issues, this text provides sufficient technical detail to create a foundation for future practice in tax and consulting. Its Model Tax Curriculum orientation introduces students to all of the tax topics they will be expected to know for the new CPA exam. Tax planning is an underlying theme throughout, and is treated as an integral--if not the most important--part of tax practice. This text stimulates students thinking in terms of the effect that taxation has on decisions of entities as well as individuals.

Editorial Reviews

From the Back Cover

Perfect for any tax course, but especially those
following the Model Tax Curriculum!

Focus on the fundamentals. Develop student awareness of client planning issues.

• Only 12 Chapters! Dennis-Escoffier and Fortin's Taxation for Decision Makers is a brief text that offers faculty great coverage and the flexibility to select topics or reorganize the material as desired! The authors clearly focus on fundamentals, but also provide brief introductions to more advanced material that enables faculty to customize the book to fit course needs. This text is ideal for schools with only one undergraduate tax course.
• Unique Dual Planning Orientation enables Taxation for Decision Makers to be used either in a Model Tax Curriculum program that emphasizes entities or in a more traditional course on individual taxation. The presentation of employee compensation (Chapter 4) enables readers to view transactions from both the individual's perspective (minimizing taxable income) and the employer's perspective (maximizing deductions while providing a compensation plan that will attract valuable employees).
• Unique Case in Each Chapter! Each chapter-opening case introduces key issues covered. The case is then revisited at the end of the chapter.
• Numerous Real-World Examples in each chapter add relevance for all readers.
• Tax Planning Is Emphasized as an Important Theme—one that encourages readers to consistently consider client planning opportunities.
• Tax Research is introduced in Chapter 2 and may be read at any time as research problems are assigned. A tax research appendix walks students through the tax research process with screen captures from widely used tax services.
• Extensive Tools for Learning include: "Test Yourself" quizzes, Internet exercises, issue identification problems, assignments to develop research and planning skills, and "Think Outside the Text" questions that challenge students to reason beyond the material in the chapter. Tax return problems and sample filled-in tax forms are available on the Web site to keep them up to date.
• Instructor Resources include: Solutions Manual, Instructor's Guide, Test Bank, PowerPoint presentation slides, and more.

www.prenhall.com/dennis

About the Author

Shirley Dennis-Escoffier is an associate professor at the University of Miami, where she teaches both graduate and undergraduate tax classes. She received her Ph.D. from the University of Miami and returned to UM after teaching at the University of Hawaii and California State University in Hayward. She is a Certified Public Accountant licensed to practice in Florida. She served as President of the American Taxation Association for 2000-2001 and remains actively involved in the association. She is also actively involved with the American Institute of Certified Public Accountants recently serving on the Pre-certification Education Executive committee. She has received several teaching awards including the University of Miami Excellence in Teaching Award and the School of Business Alumni Association Excellence in Teaching Award. She has published numerous articles in tax and accounting journals and is the recipient of an Ernst and Young Foundation tax research grant. In her free time, she and her husband, Marcel Escoffier, enjoy seeking out fine wine and gourmet food, especially in France.

Karen A. Fortin retired in 2000 from her position as Professor of Accounting and Taxation at the University of Baltimore, where she had been Department Chair and taught graduate and undergraduate tax classes in both the Business School and the Law School. She received her Ph.D. from the University of South Carolina and held teaching positions at the University of Wisconsin-Milwaukee and the University of Miami. She is a Wisconsin Certified Public Accountant and a recipient of a Sells Award. During her teaching years, she was active in the American Taxation Association and the American Accounting Association as an editor, reviewer, and chairperson for numerous events. As a member of the AICPA she served on several committees and task forces. She has published numerous articles in tax and accounting journals and has co-authored and edited a number of textbooks. In between her extensive travels, she volunteers her time in a local grade school primarily tutoring students in mathematics in her role as "class Granny."

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Product Details

• Hardcover: 512 pages
• Publisher: Prentice Hall (March 12, 2003)
• Language: English
• ISBN-10: 013100848X
• ISBN-13: 978-0131008489
• Product Dimensions: 11.5 x 8.5 x 1 inches
• Shipping Weight: 3 pounds
• Amazon Best Sellers Rank: #5,293,550 in Books (See Top 100 in Books)