This volume contains state and local tax policy recommendations, placed within the context of changing economic structures, demographic trends and institutional relationships.

This volume contains state and local tax policy recommendations, placed within the context of changing economic structures, demographic trends and institutional relationships.

This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included. This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.

A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

This volume contains state and local tax policy recommendations, placed within the context of changing economic structures, demographic trends and institutional relationships.