Title: The encyclopedia of taxation & tax policy /
Authors: Cordes, Joseph J.; Ebel, Robert D.; Gravelle, Jane.; Urban Institute.
Publisher: Urban Institute Press,
Year: 2005
Subjects: Taxation Encyclopedias.
Abstract: "From 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."--Publisher's website.
Contents: Foreword -- Preface -- Ability to pay -- Adjusted current earnings -- Adjusted gross income -- Airport and Airway Trust Fund -- Alcoholic beverage taxes, federal -- Allocation rules, multinational corporations -- Alternative minimum tax, corporate -- Alternative minimum tax, personal -- Apportionment -- Automatic stabilizers -- Average effective tax rate -- Banks, state taxation of -- Basis -- Basis adjustment -- Benefit principle -- Border tax adjustments -- Budget-balance requirement -- Budgeting, state -- Budget policy, state and local -- Budget process, federal -- Budget processes, state -- Business location, taxation and -- Capital cost recovery -- Capital export neutrality -- Capital gains taxation -- Capital import neutrality -- Charitable deductions -- Child care credit -- Child tax credit -- Circuit breaker -- Classification -- College savings plans -- Commuter taxes -- Congressional Budget Office -- Consumption taxation -- Corporate reorganizations -- Cost of capital -- Cross-border shopping -- Deferral of tax -- Delaware holding company -- Depletion, cost and percentage -- Depository institutions, federal taxation of -- Depreciation recapture -- Destination principle -- Dividends, double taxation of -- Dividends-received deduction -- Dynamic revenue estimating -- Dynamic scoring -- Earmarking of taxes -- Earned income tax credit -- Earnings and profits -- Economic substance doctrine -- Education financing, state and local -- Education tax credits, higher education, federal -- Elasticity, demand and supply -- Elasticity of substitution between labor and capital -- Electronic tax filing, state -- Employee stock ownership plan