This book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description

In recent years, stunning advances in telecommunications, capital mobility, and distribution channels have not only greatly increased the number of transactions and ventures subject to multiple taxation, but also have made it easier to plan around such taxes. Tax and legal professionals, entrepreneurs, and business managers must have a fundamental understanding of the state and local tax implications of key transactions. State and Local Taxation: Principles and Planning, Third Edition covers the important tax issues of today's global business environment.

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Each volume beginning with volume 2, includes list of papers published in preceding volumes.

Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.