State Tax Policy: A Primer (Urban Institute Press)

Synopsis

State Tax Systems Are In Trouble. Revenue Collecting Methods Developed More Than A Half Century Ago Are Straining To Deal With 21st Century Economies. Globalization And E-commerce Are Changing The Way People Work And Purchase Goods; Devolution Has Steadily Shifted Responsibility From The Federal Government To The States; Tax Incentives Have Become The Weapon Of Choice In The Battle To Attract Business Investment. All Of This, In An Environment Where Antitax Messages Have Become A Staple Of Political Campaigns, Have Made Creating Tax Policy More Challenging Than Ever Before. In The Updated Fourth Edition Of [this Book], David Brunori Analyzes These And Other Critical Challenges Facing State Governments. He Identifies The Important Issues, And Examines Possible Solutions In Formulating And Implementing State Tax Policy--back Cover. The Importance Of State Taxation -- Principles Of Sound Tax Policy -- Tax Policy And Interstate Competition For Economic Development -- The Politics Of State Taxation -- Sales And Use Taxes -- State Personal Income Taxes -- Corporate Income Taxes -- Other State Taxes -- Other Sources Of State Revenue -- Policy Recommendations For State Policymakers. David Brunori. Copublished With The Urban Institute Press. Includes Bibliographical References And Index.