Wednesday, December 26, 2012

de Capua, Sarah. Paying Taxes.


de Capua, Sarah.                  Paying Taxes.  Scholastic/ Childrens Press  48p  $26.10  978-0-531-26040-1  2013             elem       E-BN   series: A True Book         Nonfiction                 

With so much focus on taxes in the current political climate, this book takes a complex issue and simplifies it in such a way that young readers will gain an insight into the many taxes that are imposed and how the money collected from those taxes is used.  There is no position taken as to whether the taxes are just or not; this is strictly a factual presentation of what is taxed and what the tax is called and what benefits and services are received by the general public from the taxes.  The photographs in the text often show young people being affected by taxes, whether when using libraries supported by tax dollars, mailing a letter, buying clothing, receiving aid in disasters, or being treated as a tax deduction for their parent.  This book does an excellent job of defining personal income tax, property tax, excise tax on luxury goods, tariffs on import/export goods, highway tolls, cigarette/alcohol tax, and sales tax.  The history of the income tax is more completely presented, along with information on Form 1040 and W-2.  A page of statistics about taxes and the variations among state taxes, a list of resources for further reading, a glossary and an index complete the book.  Many words in bold-face font in the text are not included in the glossary because they are explained within the text.  This book is recommended for grades 3-8.         
Taxes                                --Lois McNicol

 

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