This guide covers the following topics: Filing and Paying Business
Taxes, Accounting Periods and Methods, Dispositions of Business Property,
General Business Credits, Business Income, How To Figure Cost of Goods Sold,
Figuring Gross Profit, Business Expenses, Self-Employment (SE) Tax and Your
Rights as a Taxpayer.
Author(s): Department of the Treasury, Internal Revenue
Service
The link directs
to a PDF presentation related to Taxation and covers the following topics :
Optimal Income Taxation, Income Taxation in the US, Simple Model
with No Incentive Issues, Mirrlees Model, Intensive vs. Extensive
Margins.