The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy

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qFrom adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. 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.q--Publisher's website.In estimating how much revenue the tax increase would produce, it was assumed that hours worked by American taxpayers would not change and ... Feldstein even constructed a scenario where the response would be so great that tax collections would fall after the tax increase. ... income taxes was likely to be small, so cutting tax rates would do little to make peoplea#39;s labor supply decisions more efficient.

Title:The Encyclopedia of Taxation & Tax Policy
Author:Joseph J. Cordes, Robert D. Ebel, Jane Gravelle
Publisher:The Urban Insitute - 2005


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