Handbook on Taxation

Front Cover
W. Bartley Hildreth
CRC Press, Jan 4, 1999 - Political Science - 1008 pages
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.
 

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Contents

INTRODUCTION
1
Economic Principles of Taxation
21
Politics and Taxation
31
A comparison of naive
65
Sales Taxes
71
The Real Property Tax
91
The Personal Property Tax
119
Personal Income Tax
149
Tax Provisions as Incentives
529
Replacing the Federal Income Tax with a Consumption Tax
549
Issues of Distribution and Equity
579
Pensions and Health Care
609
Impact and Incidence
657
Factors limiting accuracy Government Finance
672
FEDERAL STATE AND LOCAL OVERLAP
677
Taxation of Telecommunications and Electronic Commerce
703

How and Why Should
191
Corporate Income and Franchise Taxes
205
State Severance Taxes
227
User Charges Impact Fees and Service Charges
239
Taxation Revenues
263
State and Local Tax Reform
283
The State
309
Environmental Taxes and Fees
329
Tax Policy and Public School Finance
345
FEDERAL TAX POLICY
401
An Overview of the U S Tax System
413
The Economic Effects of Comprehensive Tax Reform
435
Effects of Tax Reform on Labor Supply Investment and Saving
511
Just ask Floridas local government budget chiefs
723
Taxation of Estates and Gifts
725
The House Ways and Means Committee Little Brown
738
TAX ADMINISTRATION
741
Revenue Forecasting and Estimation
769
1991 Divided We Govern Yale University Press New Haven Connecticut
798
Tax Expenditures
801
Japan Korea Taiwan and China
835
Taxation in North America
877
Tax Systems in Transition Economies
911
Index
965
Copyright

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