State Tax Policy: A Political Perspective (Paperback)

by David Brunori (Author)

Editorial Reviews

Review
"...[A] timely guide to the tax policy issues that challenge state government finances." -- John Mikesell, School of Public and Environmental Affairs, Indiana University (on the first edition)

"...[A]n invaluable tool for analysts interested in state tax and budget issues." -- J. Fred Giertz, Professor of Economics, University of Illinois at Urbana-Champaign (on the first edition)

"...[S]hould be required reading for anyone concerned with state tax policy." -- Walter Hellerstein, Francis Shackelford Professor of Taxation, University of Georgia School of Law (on the first edition)

"Practitioners, scholars, and policymakers involved in state taxation will find this easy-to-read volume indispensable." -- Oswald Graham, Editor in Chief, State Tax Publications, Tax Analysts (on the first edition)

Product Description
State tax systems are in trouble. Revenue collecting methods developed more than a half-century ago are facing the strain of dealing 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, and tax incentives have become the weapon of choice in the battle to attract business investment. All this, in an environment where antitax messages have become a staple of political campaigns, has made creating tax policy more challenging than ever before. In State Tax Policy: A Political Perspective, Second Edition, 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. The new edition is updated to reflect five years of legislative changes. The first edition was named an "Outstanding Academic Book of the Year" by Choice magazine.

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Product Details

• Paperback: 148 pages
• Publisher: Urban Institute Press; 2 edition (January 5, 2006)
• Language: English
• ISBN-10: 0877667268
• ISBN-13: 978-0877667261
• Product Dimensions: 9.1 x 6 x 0.5 inches
• Shipping Weight: 8.8 ounces (View shipping rates and policies)
• Average Customer Review: 3.3 out of 5 stars See all reviews (3 customer reviews)
• Amazon.com Sales Rank: #652,884 in Books (See Bestsellers in Books)

Customer Reviews

Most Helpful Customer Reviews

6 of 6 people found the following review helpful:

5.0 out of 5 stars Complex State Tax Topics Explained and Analyzed, June 28, 2002

By	LEON L CZIKOWSKY (Harrisburg, Pa USA) - See all my reviews

This review is from: State Tax Policy: A Political Perspective (Paperback)

This is an excellent book that takes complex topics of state government taxation and makes them understandable. We learn the abilities and limitations of tax systems that were basically designed in the 19th century and how they respond to 21st century challenges. These are tax systems designed upon a manufacturing economy that has diminished. Along with the devolution of Federal government programs to the states over the past two decades, state governments need to find secure revenue bases to keep state government services operational.
The shifting of public services responsibility to states has awakened the corporate world. 1981 marked the first year that corporations paid more in state taxes than in Federal taxes. Thus, corporations have increased lobbying pressures on state governments. Numerous tax breaks have been afforded to businesses by states.
States find themselves pitted against each other in near-death spirals of competing against each other in offering tax breaks to attract businesses away from other states. Unfortunately, the differences in state taxes have been found to matter little in business location decisions.
State governments have become dependant more upon personal income tax revenues. 1998 marked the first year since the 1930s that revenues from personal sales taxes were greater than revenues from sales taxes. This reflects our changing world, as tax exempt services are an increasing part of our purchases.
The growth in personal income tax share of state tax revenues has been dramatic: it was 9% in 1950 and 19% in 1970 before reaching 34% in 1998. Sales and use taxes account for almost one third and corporate income taxes account for 6% of all state tax revenues. All state tax collections account for about 40% of what states need for their budgets. The rest is gained through federal funds, lotteries, litigation (including the tobacco settlement), license fees, and selling unclaimed properties.
This book shows would state government leaders should do to examine their taxes, reevaluate their policies, and realize where tax burdens falls. This is an excellent book for people wishing to learn the structure of what keep state governments functional.

4.0 out of 5 stars A great intro but beware of some faulty analysis, March 11, 2007

By	Lehigh History Student - See all my reviews

This book provides a basic overview of state policy and how it is represented through various lenses. Politicians, common people and businesses are all considered. The basic types of state level taxes and the reasons for their collection are all outlined. While sales taxes are among the most important they are also are supplemented by direct federal government grants. There is a lot of useful information here but the reader should be wary. The author makes a lot of opinionated claims and sites only his own work to support them. There are several things in here that are open to dispute and I would use this book as an introduction only. It does do a wonderful job of categorizing all of the issues and giving a springboard for further study. For those interested in public policy this is an essential book to have on hand for framing state tax issues.

2 of 9 people found the following review helpful:

1.0 out of 5 stars No Connection with Reality, January 19, 2003

By A Customer

This review is from: State Tax Policy: A Political Perspective (Paperback)

On page 6 the errors begin. Brunori suggests that the federal government has been funding education. Wrong. The entire book paints a picture divorced from the reality of legislative politics and reveals a total ignorance of the information--from experts and the general citzenry--upon which legislators base their decisions. I speak from 21 years of legislative experience.