Handbook on TaxationA 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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內容
PARTI 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 |
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 |
965 | |
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activity additional administrative allow American amount analysis assessment average benefits Budget burden capital changes charges collected consumers consumption consumption tax contributions corporate costs deductions discussed distribution districts earnings economic effects efficiency elasticity equal equity estimates example exemption existing expenditures federal fees finance firms fiscal fund gains growth higher households housing impact important incentives income tax increase individual industry interest investment issues Journal labor less levy limited lower marginal measure Michigan Notes percent percentage period personal property political production property tax proposals purchases receive reduce relative reported result retirement revenue sales tax saving significant social security structure studies supply Table tax base tax rates tax reform tax system taxable taxation taxpayers types United University wages Washington workers