From adjusted gross income to zoning and property taxes, The Encyclopedia of Taxation and Tax Policy, CD-ROM Edition offers the first complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policy-makers, and academics contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. Each essay provides the generalists with a quick and reliable introduction to many topics but also gives tax specialists the benefit of the best thinking of other experts in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The CD-ROM edition is searchable by topic, author, and keyword. Published in cooperation with the National Tax Association.
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Book Description
Editorial Reviews
Review
Finally, a clear and concise glossary of common but often arcane tax and budget jargon. Full of examples and suggested readings, this handy reference is a must for policy analysts, writers, legislators, teachers, and anyone else who must follow economic and business debates. -- Dan Salamone, Executive Director, Minnesota Taxpayers Association
The Encyclopedia is a first-class work that will be an important addition to the library of any researcher or student of American and international tax policy. It provides an exhaustive list and description of special tax policy concepts that often confront an analyst. I look forward to using it often in my own work. -- Jack Mintz, Arthur Anderson Professor of Taxation, Rotman School of Management, University of Toronto
The Encyclopedia is an invaluable reference for researchers, policymakers, and tax practitioners alike. It provides a pithy introduction to an extraordinary range of issues in tax policy, along with helpful references to guide those who wish to know more. This is a volume that one will consult again and again. -- James Poterba, Mitsui Professor of Economics, Massachusetts Institute of Technology
The Encyclopedia of Taxation and Tax Policy is a solid contribution of high-quality articles written by world-class experts on the economic, legal, and policy issues relating to the current taxation systems of the federal, state, and local governments, including possible alternative tax systems. I congratulate the Urban Institute for publishing this valuable book, and I recommend that it be read and studied by all interested in understanding our systems of taxation. -- David O. Williams, Jr., Esq., Executive Director, Federal Relations, BellSouth Corporation
The Encyclopedia of Taxation and Tax Policy provides not only an opportunity for readers in the taxation and economic areas to be exposed to leading authors in these fields but also a wealth of information on cutting-edge issues. -- Gerald D. Bair, Director, Iowa Department of Revenue and Finance
The Encyclopedia provides an exhaustive and informative overview of tax theory and tax policy by leading academics and tax practitioners. It will prove a very useful guide for tax experts and tax novices alike. -- Robert P. Inman, Finance Department, Wharton School, University of Pennsylvania
The Encyclopedia will become an essential reference for academics and practitioners of taxation. In it, the leading experts provide a comprehensive guide to the theory and practice of taxation. With 'fairness in taxation' following 'the export source rule,' everyone interested in taxation will learn from this book. -- Joel Slemrod, McCracken Professor of Business Economics and Public Policy and Director of the Office of Tax Policy Research, University of Michigan Business School
The Tax Encyclopedia, as this book will soon come to be known, contains a comprehensive collection of statements defining, explaining, and providing further bibliographical sources about tax concepts, institutions, and practices in the context principally of the United States. The organizers of this volume and the authors have engaged in a major educational enterprise which will serve the American citizenry well for some years. Those in other countries will also find much of interest, both intrinsically and in understanding taxes in the United States. -- Oliver Oldman, Learned Hand Professor of Law, Emeritus, Harvard Law School
The Encyclopedia is a first-class work that will be an important addition to the library of any researcher or student of American and international tax policy. It provides an exhaustive list and description of special tax policy concepts that often confront an analyst. I look forward to using it often in my own work. -- Jack Mintz, Arthur Anderson Professor of Taxation, Rotman School of Management, University of Toronto
The Encyclopedia is an invaluable reference for researchers, policymakers, and tax practitioners alike. It provides a pithy introduction to an extraordinary range of issues in tax policy, along with helpful references to guide those who wish to know more. This is a volume that one will consult again and again. -- James Poterba, Mitsui Professor of Economics, Massachusetts Institute of Technology
The Encyclopedia of Taxation and Tax Policy is a solid contribution of high-quality articles written by world-class experts on the economic, legal, and policy issues relating to the current taxation systems of the federal, state, and local governments, including possible alternative tax systems. I congratulate the Urban Institute for publishing this valuable book, and I recommend that it be read and studied by all interested in understanding our systems of taxation. -- David O. Williams, Jr., Esq., Executive Director, Federal Relations, BellSouth Corporation
The Encyclopedia of Taxation and Tax Policy provides not only an opportunity for readers in the taxation and economic areas to be exposed to leading authors in these fields but also a wealth of information on cutting-edge issues. -- Gerald D. Bair, Director, Iowa Department of Revenue and Finance
The Encyclopedia provides an exhaustive and informative overview of tax theory and tax policy by leading academics and tax practitioners. It will prove a very useful guide for tax experts and tax novices alike. -- Robert P. Inman, Finance Department, Wharton School, University of Pennsylvania
The Encyclopedia will become an essential reference for academics and practitioners of taxation. In it, the leading experts provide a comprehensive guide to the theory and practice of taxation. With 'fairness in taxation' following 'the export source rule,' everyone interested in taxation will learn from this book. -- Joel Slemrod, McCracken Professor of Business Economics and Public Policy and Director of the Office of Tax Policy Research, University of Michigan Business School
The Tax Encyclopedia, as this book will soon come to be known, contains a comprehensive collection of statements defining, explaining, and providing further bibliographical sources about tax concepts, institutions, and practices in the context principally of the United States. The organizers of this volume and the authors have engaged in a major educational enterprise which will serve the American citizenry well for some years. Those in other countries will also find much of interest, both intrinsically and in understanding taxes in the United States. -- Oliver Oldman, Learned Hand Professor of Law, Emeritus, Harvard Law School
About the Author
Joseph Cordes, a visiting fellow at the Urban Institute, served as associate dean for faculty affairs and programs in the college of Arts and Sciences at George Washington University from 1986 to 1989 and was chair of the department of economics from 1991 to 1997. He was a Brookings economic policy fellow in the United States Treasury Department's Office of the Assistant Secretary for Tax Policy from 1980 to 1981. From 1989 to 1991 he was deputy assistant director for tax analysis at the Congressional Budget Office. He has published over 50 articles on tax policy, government regulation, government spending, and nonprofit organizations.
Robert D. Ebel is principal economist at the World Bank Institute for Intergovernmental Relations and Local Financial Management and executive director of the National Tax Association. Prior to joining the World Bank, he was director of government finance research for the U.S. Advisory Commission on Intergovernmental Relations, and the director of state tax studies in Hawaii, Minnesota. He is also the recent past chairman of the District of Columbia Tax Revision Commission and manager of the World Bank's Fiscal Decentralization Initiative in Central and Eastern Europe. He is the author of several studies on taxation and fiscal decentralization.
Jane G. Gravelle is a senior specialist in economic policy at the Library of Congress's Congressional Research Service, where she specializes in taxation, particularly the effects of tax policies on economic growth and resource allocation. She has served at the Labor Department and the Treasury Department's Office of Tax Analysis and has taught at Boston University. Recent papers have addressed consumption taxes, dynamic revenue estimating, investment subsidies, capital gains taxes, individual retirement accounts, enterprise zones, and corporate tax revisions.
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