Handbook on Taxation

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.

James Alm, Ph.D. Professor, Department of Economics, University of Colorado at Boulder Jon Bakija Graduate Student, Department of Economics, University of Michigan Lloyd A. Blanchard Research Associate, Center for Policy Research, Syracuse University Frederick B. Bogui Department of Public Administration, Rutgers University Barry Bosworth, Ph.D. The Brookings Institution John H. Bowman, Ph.D. Professor, Department of Economics, Virginia Commonwealth University Edith Brashares, Ph.D. Financial Economist, Office of Tax Analysis, U.S. Department of the Treasury George F. Break, Ph.D. Professor Emeritus, University of California Gary Burtless, Ph.D. Senior Fellow, Department of Economic Studies, The Brookings Institution Gary C. Cornia, Ph.D. Professor, Romney Institute of Public Management, Brigham Young University D. Larry Crumbley, Ph.D., C.P.A. Kpmg Peat Marwick Professor, Department of Accounting, Louisiana State University Paul B. Downing, Ph.D.* Professor, Department of Economics, The Florida State University William D. Duncombe, Ph.D. Associate Professor, Department of Public Administration, The Maxwell School, Syracuse University Barbara M. Edwards, Ph.D. Research Associate, Fiscal Research Center, School of Policy Studies, Georgia State University Stephen C. Farber, Ph.D. Professor, Graduate School of Public and International Affairs, University of Pittsburgh Glenn W. Fisher, Ph.D. Regents Professor Emeritus, Hugo Wall School of Urban and Public Affairs, Wichita State University Ann J. Gellis, J.D. Professor, School of Law, Indiana University Jane G. Gravelle, Ph.D. Senior Specialist in Economic Policy, Congressional Research Service, Library of Congress B. Charlene Henderson, Ph.D. Assistant Professor, Department of Accounting, E. J. Ourso College of Business, Louisiana State University W. Bartley Hildreth, D.P.A. Regents Distinguished Professor of Public Finance, Hugo Wall School of Urban and Public Affairs, and the W. Frank Barton School of Business, Wichita State University Hal Hovey, Ph.D., L.L.B. President, State Policy Research, Inc., and Editor, State Policy Reports Charles Leven, Ph.D. Professor, Department of Economics, Washington University and University of Missouri--St. Louis Claude Louishomme, M.A. Graduate Research Assistant, Public Policy Research Centers, University of Missouri--St. Louis Susan A. MacManus, Ph.D. Professor, Department of Government and International Affairs, University of South Florida Joyce Manchester, Ph.D. Principal Analyst, Macroeconomic Analysis Division, U.S. Congressional Budget Office Nancy Mantell, Ph.D. Center for Urban Policy Research, Rutgers University Jorge Martinez-Vazquez, Ph.D. Professor, Department of Economics, Georgia State University Robert M. McNab, B.A. Research Associate, Policy Research Center, School of Policy Studies, Georgia State University John L. Mikesell, Ph.D. Professor, School of Public and Environmental Affairs, Indiana University Edward E. Milam, Ph.D. Professor, School of Accountancy, Mississippi State University Gerald J. Miller, Ph.D. Associate Professor, Department of Public Administration, Rutgers University Patricia C. Oslund, M.A. Research Associate, Institute for Public Policy and Business Research, University of Kansas J. L. Peters, M.P.A. Department of Public Administration, John Jay College, City University of New York Donald Phares, Ph.D. Professor, Department of Economics, University of Missouri--St. Louis George A. Plesko, Ph.D. Assistant Professor, Sloan School of Management, Massachusetts Institute of Technology Thomas F. Pogue, Ph.D. Professor, Department of Economics, The University of Iowa James A. Richardson, Ph.D. Alumni Professor of Economics and Director, Public Administration Institute, Louisiana State University Diane Lim Rogers, Ph.D. Principal Analyst, Tax Analysis Division, U.S. Congressional Budget Office Marilyn Marks Rubin, Ph.D. Department of Public Administration, John Jay College, City University of New York Joel Slemrod, Ph.D. Professor, University of Michigan Business School, University of Michigan Albert D. Spalding, Jr., J.D., C.P.A. Associate Professor, Department of Accounting, Wayne State University M. Peter van der Hoek, Ph.D. Associate Professor, Law School, Erasmus University, Rotterdam, The Netherlands, and Professor, Doctoral School of Finance and Banking, University of Economics Sally Wallace, Ph.D. Associate Professor, Department of Economics, Georgia State University Michael Wasylenko, Ph.D. Associate Dean, The Maxwell School, Professor, Department of Economics, Syracuse University Gloria E. Wheeler, Ph.D. Associate Professor, Romney Institute of Public Management, Brigham Young University Gary M. Woller, Ph.D. Associate Professor, Romney Institute of Public Management, Marriott School of Management, Brigham Young University John D. Wong, J.D., Ph.D. Associate Professor, Hugo Wall School of Urban and Public Affairs, Wichita State University C. Kurt Zorn, Ph.D. Professor, School of Public and Environmental Affairs, Indiana University