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HANDBOOK ON TAXATION
W.
Bartley Hildreth, Wichita State University
James A.
Richardson, Louisiana State University
1999
INTRODUCTION
- Introduction, W. Bartley Hildreth and James A. Richardson
- Legal and Constitutional Foundations of Taxation, Ann J. Gellis
- Economic Principles of Taxation, James A. Richardson and W. Bartley
Hildreth
- Politics and Taxation, Susan A. MacManus
STATE AND LOCAL TAX POLICY
- Major Sources of State and Local Revenue
- Sales Taxes, John L. Mikesell
- The Real Property Tax, Glen W. Fisher
- The Personal Property Tax, Gary C. Cornia and Gloria E.
Wheeler
Economic Development and Taxation
- Personal Income Tax, Sally Wallace and Barbara M. Edwards
- Principles of Business Taxation: How and Why Should
Businesses Be Taxed? Thomas F. Pogue
- Corporate Income and Franchise Taxes, Patricia C. Oslund
Economic Development, Other Social Priorities, and Taxation
- State Severance Taxes, James A. Richardson
- User Charges, Impact Fees, and Service Charges, Paul B.
Downing
- Gaming in the United States: Taxation, Revenues, and
Economic Impact, Donald Phares, Charles Leven, and Claude Louishomme
- State and Local Tax Reform, Hal Hovey
- Taxation and Economic Development: The State of the
Economic Literature, Michael Wasylenko
- Environmental Taxes and Fees, Stephen C. Farber
- Tax Policy and Public School Finance, Lloyd A. Blanchard
and William D. Duncombe
FEDERAL TAX POLICY
- Reflections on the Development of Federal Tax Policy, George F.
Break
- An Overview of the U.S. Tax System, Joel Slemrod and Jon Bakija
- The Economic Effects of Comprehensive Tax Reform, U. S.
Congressional Budget Office (Diane Lim Rogers and Joyce Manchester)
- Effects of Tax Reform on Labor Supply, Investment, and Saving, Barry
Bosworth and Gary Burtless
- Federal Tax Policy: Tax Provisions as Incentives, Jane G. Gravelle
- Replacing the Federal Income Tax with a Consumption Tax, Edith
Brashares
- Federal Income Tax Policy: Issues of Distribution and Equity, Diane
Lim Rogers
- Federal Payroll Taxes: Pensions and Health Care, John D. Wong
- The Corporate Income Tax: Impact and Incidence, George A. Plesko
FEDERAL, STATE, AND LOCAL OVERLAP
- Excise Taxation, John H. Bowman
- Taxation of Telecommunications and Electronic Commerce, C. Kurt Zorn
- Taxation of Estates and Gifts, B. Charlene Henderson, D. Larry
Crumbley, and Edward E. Milam
TAX ADMINISTRATION
- Tax Compliance and Administration, James Alm
- Revenue Forecasting and Estimation, Marilyn Marks Rubin, J. L.
Peters, and Nancy Mantell
- Tax Expenditures, Gerald J. Miller and Frederick B. Bogui
INTERNATIONAL TAX COMPARISONS
- European Countries, M. Peter van der Hoek
- Taxation in East Asian Countries: Japan, Korea, Taiwan, and China,
Gary M. Woller
Taxation in North America, Albert D. Spalding,
Jr.
Tax Systems in Transition Economies, Jorge
Martinez-Vazquez and Robert M. McNab
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