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The Future Of State Taxation
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Book Synopsis The Future of State Taxation by : David Brunori
Download or read book The Future of State Taxation written by David Brunori and published by The Urban Insitute. This book was released on 1998 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.
Book Synopsis The Evolution and Future of Substantial Nexus in State Taxation of Corporate Income by : Julie Roman Lackner
Download or read book The Evolution and Future of Substantial Nexus in State Taxation of Corporate Income written by Julie Roman Lackner and published by . This book was released on 2014 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: The proper nexus standard for state taxation of out-of-state corporations has been a contentious issue since the Supreme Court decided Quill Corp. v. North Dakota in 1992. The Court upheld a physical presence standard in that case, but numerous state courts have since affirmed economic presence standards, holding that a cor-poration does not have to have a physical presence within the taxing state to be subjected to corporate taxes in that state. This Note exam-ines the evolution of state taxation of out-of-state corporations, in-cluding some of the most recent state tax court decisions on the topic, and analyzes whether there are any overarching principles that may be gleaned from the various decisions. The Note then speculates about the consequences of the proliferation of the economic pres-ence standard and whether there is any limit to its application.
Book Synopsis 2017 State Business Tax Climate Index by : Jared Walczak
Download or read book 2017 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-09-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
Book Synopsis 2018 State Business Tax Climate Index by : Jared Walczak
Download or read book 2018 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-10-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
Book Synopsis State Taxation Policy by : Michael Barker
Download or read book State Taxation Policy written by Michael Barker and published by Duke University Press. This book was released on 1983 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.
Book Synopsis Our State Tax Policy by : Texas. Commission on State and Local Tax Policy
Download or read book Our State Tax Policy written by Texas. Commission on State and Local Tax Policy and published by . This book was released on 1960 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :New York (State). Commission upon the Relations of Federal and State Taxation Publisher : ISBN 13 : Total Pages :16 pages Book Rating :4.A/5 ( download)
Book Synopsis Preliminary Report of the Commission of the State of New York Upon the Relations of Federal and State Taxation by : New York (State). Commission upon the Relations of Federal and State Taxation
Download or read book Preliminary Report of the Commission of the State of New York Upon the Relations of Federal and State Taxation written by New York (State). Commission upon the Relations of Federal and State Taxation and published by . This book was released on 1918 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sustaining the States by : Marilyn Marks Rubin
Download or read book Sustaining the States written by Marilyn Marks Rubin and published by CRC Press. This book was released on 2014-08-26 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: State fiscal decisions have a significant impact on the US economy. Taken together, subnational governments employ more than one out of every eight workers and provide the bulk of all basic governmental services consumed by individuals and businesses. Sustaining the States: The Fiscal Viability of American State Governments will give you a basic understanding of trends in, current status of, and future prospects for the fiscal sustainability of state governments. After reading this book, you should have a great appreciation for the reach and multiple contributions of state governments to individuals and communities across the nation. The book examines the broad range and depth of state revenues, responsibilities, and activities. It begins with an assessment of executive budgeting in the states, then presents the experiences of states with strong executive-driven systems and the various rules and institutions that impact state government budget discipline. The book goes on to examine state revenue sources, debt, pensions, and spending, honing in on vital state functions including education, transportation, health services and public safety. It concludes with an assessment of the challenges that will test the fiscal vibrancy of US state governments going forward: vulnerability to future economic downturns, growing dependence on an increasingly austere federal government, the obsolescence of state tax systems and an ever more coercive system of federalism. Edited by experts, with a hand-picked panel of contributors, the book delineates the resources that states generate and use to conduct the business of government. The chapters outline the very real and significant constraints on the ability of the states to fulfill their responsibilities and introduce several challenges that state governments face and are actively addressing as they strive for fiscal sustainability. These features provide a clear, realistic understanding of state operations and financing in the United States, today. The book should also leave you with a sense of optimism for the capacity of state governments to advance forward.
Author :Lincoln Institute of Land Policy. Tax Policy Roundtable Publisher :Cambridge, Mass. : Lincoln Institute of Land Policy ISBN 13 :9781558441187 Total Pages :0 pages Book Rating :4.4/5 (411 download)
Book Synopsis A Look at State and Local Tax Policies by : Lincoln Institute of Land Policy. Tax Policy Roundtable
Download or read book A Look at State and Local Tax Policies written by Lincoln Institute of Land Policy. Tax Policy Roundtable and published by Cambridge, Mass. : Lincoln Institute of Land Policy. This book was released on 1991 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In reviewing major economic and political changes in state and local tax systems during the 1980s, the authors predict changes for the future that are proving to be neither easy nor politically safe.
Book Synopsis Economic Conditions and State Tax Policy by : David Merriman
Download or read book Economic Conditions and State Tax Policy written by David Merriman and published by . This book was released on 2000 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Demographic Change and the Future of State Income Taxes by : David P. Bernstein
Download or read book Demographic Change and the Future of State Income Taxes written by David P. Bernstein and published by . This book was released on 2012 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Four factors suggest that population aging will have a larger fiscal impact in states with a high reliance on income taxes than in states with a high reliance on other taxes. First, as postulated by life-cycle consumption models, retirement has a larger impact on income than consumption. This life-cycle effect causes income tax receipts to fall more than sales tax receipts. Second, slower macroeconomic growth, which may occur because of population aging, will disproportionately impact income tax receipts. Third, preferences accorded elderly taxpayers substantially decrease income tax receipts. Fourth, the migration of high-income elderly taxpayers has an especially large impact on state income tax receipts.
Book Synopsis State Taxation of Personal Incomes by : Alzada Comstock
Download or read book State Taxation of Personal Incomes written by Alzada Comstock and published by The Lawbook Exchange, Ltd.. This book was released on 2005 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Understanding the tax reform debate background, criteria, & questions by :
Download or read book Understanding the tax reform debate background, criteria, & questions written by and published by DIANE Publishing. This book was released on 2005 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Silence of Congress by : Joseph Francis Zimmerman
Download or read book The Silence of Congress written by Joseph Francis Zimmerman and published by . This book was released on 2007 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Silence of Congress is the first book to examine state taxation of interstate commerce and the relative inactivity on the part of Congress to regulate such commerce. As states actively seek to maximize tax revenues, congressional silence has affected both citizens and corporations and resulted in myriad tax inequalities from one state to another on such things as personal income, estates, cigarettes and alcoholic beverages, tourism, and even visiting athlete status. Inconsistencies also affect a state s ability to attract and hold lucrative business investments such as sports franchises and gambling facilities. Noting that Congress has been slow to take advantage of the broad powers granted it by the United States Constitution in this area, Joseph F. Zimmerman evaluates the usefulness of Adam Smith s four universally acclaimed maxims of fair taxation and recommends changes to ground rules that would increase cooperation between states while aiding in the creation of a more perfect economic union.
Download or read book State Tax Policy written by David Brunori and published by The Urban Insitute. This book was released on 2005 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Special Tax Zones and Eu Law by : Claudio Cipollini
Download or read book Special Tax Zones and Eu Law written by Claudio Cipollini and published by Kluwer Law International. This book was released on 2019-12-18 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic recovery from the global financial crisis of 2007-2008 has been sketchy, with some areas within the European Union (EU) still trapped in seemingly irremediable industrial stagnation and job loss. EU institutions are called upon to provide concrete amelioration for these situations, through the design and implementation of effective tax policies in accordance with the fundamental principles of EU law. In this original, innovative book, the author presents a new and expanded view of how special tax zones (STZs) - areas of land where territorial advantages are granted on direct and/or indirect taxation - can deliver growth and mitigate economic and social emergency. Recognizing that, although a number of STZs within the EU have been established, there is still no systematic framework for them in the EU legal system, the author works out a comprehensive theory for STZs in the field of European tax law, dealing incisively with the interface of STZs with such essential legal and tax aspects as the following: customs union provisions; benefits on direct and indirect taxation; State-aid rules; free movement of persons; harmful tax competition; and role of EU social cohesion policies and their implementation. Furthermore, the author develops a new model of STZs for the most disadvantaged areas of the EU - the so-called Social Cohesion Zone - to respond decisively to issues of compatibility with such critical variables of EU law as those dealing with the outer limits set by State-aid rules and fundamental freedoms, clearly demonstrating the model's practical viability. Detailed reviews of Member States' practice in existing STZs and their tax regimes are thoroughly described so different variables can be compared. As a comprehensive description of the state of knowledge about STZs, including the relevant background and their current place in EU law, this book has no precedents and no peers. It allows practitioners, policymakers, and academics in tax law to fully understand the relationship between EU law, national legislation, and STZs, focusing on the possibility of reconciling the tax sovereignty of Member States with a supporting and coordinating role of the EU institutions. It will be warmly welcomed by the tax law community.
Download or read book Taxing the Rich written by Kenneth Scheve and published by Princeton University Press. This book was released on 2016-03-29 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
