Handbook on TaxationW. Bartley Hildreth 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. |
Contents
INTRODUCTION | 1 |
Economic Principles of Taxation | 21 |
Politics and Taxation | 47 |
A comparison of naive | 65 |
Mikesell | 71 |
The Real Property | 97 |
The Personal Property | 131 |
28 | 145 |
Effects of Tax Reform on Labor Supply Investment and Saving | 511 |
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 |
91 | 154 |
Personal Income | 161 |
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 |
Taxation of Telecommunications and Electronic Commerce | 703 |
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 |
965 | |
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administrative amount analysis assessment assets average benefits Brookings Institution Budget capital gains casinos changes consumers consumption tax consumption-based tax corporate income tax corporate tax deductions depreciation earnings effects efficiency elasticity electronic commerce equity estimates example excise taxes exemption fees firms fiscal fiscal neutrality flat tax fund gift tax growth higher households impact incentives increase individual income tax industry investment issues itemized deductions labor supply levy lifetime marginal tax rates measure National Tax Journal payments pension percent percentage personal income tax political production property tax proposals purchases reduce relative result retirement sales tax saving school districts school finance social security studies Table tax base tax burden tax expenditure tax policy tax reform tax revenues tax structure tax system taxable income taxation taxpayers telecommunications U.S. Department United value-added tax wages Washington workers