"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.

From adjusted gross income to zoning and property taxes, The Encyclopedia of Taxation and Tax Policy, CD-ROM Edition offers the first complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policy-makers, and academics 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. Each essay provides the generalists with a quick and reliable introduction to many topics but also gives tax specialists the benefit of the best thinking of other experts in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The CD-ROM edition is searchable by topic, author, and keyword. Published in cooperation with the National Tax Association.

This issue brief analyzes the two new child care grant programs that were established during the 101st Congress. It also analyzes the new and expanded tax credits created to assist low-income families with children. The provisions of the Child Care and Development Block Grant (CCDBG) and the Child Care Services Entitlement concern: (1) eligibility of families and child care providers; (2) requirements that states must meet in order to receive funds; (3) requirements for reporting by states; and (4) availability of federal funds to states. Changes in federal law concerning the Earned Income Tax Credit concern an increase in credit; a supplemental tax credit for newborns; and a health care tax credit. Related children's programs and services affected by 1990 legislation include: (1) Head Start; (2) Medicaid; (3) Cooordinated Services for Children, Youth, and Families; (4) increased funding for health services for homeless children through the Stewart B. McKinney Homeless Assistance reauthorization; and (5) the Education and Handicapped Act. Appendixes include the annual allocation of block grants possible for each state in 1991, 1992, and 1993; a list of spending for block grants by state; and tables describing child care and the Earned Income Tax Credit. A list of eight references is included. (BC)

The strengths and abilities children develop from infancy through adolescence are crucial for their physical, emotional, and cognitive growth, which in turn help them to achieve success in school and to become responsible, economically self-sufficient, and healthy adults. Capable, responsible, and healthy adults are clearly the foundation of a well-functioning and prosperous society, yet America's future is not as secure as it could be because millions of American children live in families with incomes below the poverty line. A wealth of evidence suggests that a lack of adequate economic resources for families with children compromises these children's ability to grow and achieve adult success, hurting them and the broader society. A Roadmap to Reducing Child Poverty reviews the research on linkages between child poverty and child well-being, and analyzes the poverty-reducing effects of major assistance programs directed at children and families. This report also provides policy and program recommendations for reducing the number of children living in poverty in the United States by half within 10 years.