State Tax Policy: A Political Perspective
David Brunori has filled a critical gap in the state tax literature with his insightful discussion of political perspectives on state tax policy.His analysis displays a profound understanding of the fundamentalforces shaping state fiscal policy in the 21st century. Moreover, his formidable technical knowledge of state tax regimes enables him to examine the key political issues in a concrete and pragmatic manner. His book should be required reading for anyone concerned with state tax policy including state legislative and executive branch personnel and state tax professionals. --Walter Hellerstein, Francis Shackelford Professor of Taxation, University of Georgia School of LawDavid Brunori provides a timely guide to the tax policy issues that challenge state government finances. The major state taxes evolved in a vastly different economic and political environment from that of the 21st century, and their suitability and productivity are under great pressure. Brunori's excellent road map to both the challenges and their resolution should be read by lawmakers and anyone concerned with the future of American government finances. --John Mikesell, School of Public and Environmental Affairs, Indiana UniversityDavid Brunori has produced another work destined to be a classic. Practitioners, scholars, and policymakers involved in state taxation will find this easy-to-read volume indispensable. No single workaddresses the political and policy issues that arise when state governments raise revenue as well as this volume. --Oswald Graham, Editor in Chief, State Tax Publications, Tax Analysts