Handbook on Taxation

Abstract

Introduction: introduction to the handbook legal and constitutional foundations of taxation economic principles of taxation politics and taxation. State and local tax policy: major sources of state and local revenue sales and use taxation thereal property tax economic development and taxation personal income tax principles of business taxation - how and why should business be taxed corporate income and franchise taxes economic development, other social priorities and taxation mineraltaxation user charges, impact fees and service charges gaming taxes and revenues state and local tax reform taxation and economic development environmental taxes and fees tax policy and public school finance. Federal tax policy: reflections on thedevelopment of federal tax policy an overview of the US tax system the economic effects of comprehensive tax reform effects of tax reform on labour supply, investment and saving federal tax policy -provisions as incentives replacing the federal taxwith consumption federal income tax policy - issues of distribution and equity federal payroll taxes - pensions and healthcare the corporate income tax - impact and incidence. Federal, state and local overlap: excise taxation taxation oftelecommunications and electronic commerce taxation of gifts and estates. Tax administration: tax compliance and administration revenue forecasting and estimation tax expenditures. International tax comparisons: European countries taxation in eastAsian countries -Japan, Korea, Taiwan and China taxation in North America tax systems in transition economies.