State tax systems are in trouble. Revenue collecting methods developed more than a half century ago are straining to deal with 21st century economies. Globalization and e-commerce are changing the way people work and purchase goods; devolution has steadily shifted responsibility from the federal government to the states; tax incentives have become the weapon of choice in the battle to attract business investment. All of this, in an environment where antitax messages have become a staple of political campaigns, have made creating tax policy more challenging than ever before. In the updated fourth edition of State Tax Policy: A Political Perspective, David Brunori analyzes these and other critical challenges facing state governments. He identifies the important issues, and examines possible solutions in formulating and implementing state tax policy. State Tax Policy is the only book that provides students and professionals with a concise, approachable, and up-to-date introduction to the intricacies of state tax policy.
The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Tax Policy Handbook for State Legislators
Anderson, John E., and Robert W. Wassmer. 2000. Bidding for Business. Kalamazoo, MI: W. E. Upjohn ... -projects/property-tax-study/Report-Assessment.pdf. Aune, Katie. 2001. “Enforcing the Standards of GATT/WTO to Challenges 129 References.
Of current theories of the incidence of the major state and local taxes, assessment of the capacity of state and local governments to carry their debt burdens, and discussion of...
Not wanting to miss potential revenue, state and local governments also levy tobacco excises taxes. Compared to the federal government, states began taxing tobacco relatively late. The first state to tax cigarettes, Iowa, ...
This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and ...
This book revisits this critical question, given the significant fiscal crisis that many state governments have confronted since the turn of the twenty-first century.
Subsequently, Whitman campaigned against the governor's income tax increase during the 1993 campaign, and she won narrowly. Having captured the governorship and retaining majority control of both houses, the Republicans perceived their ...
The official account of the advisory panel formed by Presi-dent George W. Bush to identify major problems in the U.S.Federal Tax Code and to recommend options to make the codesimpler,...
This report investigates how tax structures can best be designed to support GDP per capita growth.