Table of contents for The encyclopedia of taxation and tax policy / Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle, editors.

Bibliographic record and links to related information available from the Library of Congress catalog.

Note: Contents data are machine generated based on pre-publication provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.


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CONTENTS
Foreword
Preface
Ability to pay	1
Adjusted current earnings	1
Adjusted gross income	2
Airport and Airway Trust Fund	4
Alcoholic beverage taxes, federal	5
Allocation rules, multinational corporations	7
Alternative minimum tax, corporate	9
Alternative minimum tax, personal	11
Apportionment	14
Automatic stabilizers	16
Average effective tax rate	18
Banks, state taxation of	21
Basis	23
Basis adjustment	23
Benefit principle	24
Border tax adjustments	25
Budget-balance requirement	27
Budgeting, state	28
Budget policy, state and local	30
Budget process, federal	33
Budget processes, state	37
Business location, taxation and	39
Capital cost recovery	43
Capital export neutrality	45
Capital gains taxation	46
Capital import neutrality	50
Charitable deductions	51
Child care credit	53
Child tax credit	55
Circuit breaker	56
Classification	57
College savings plans	59
Commuter taxes	60
Congressional Budget Office	63
Consumption taxation	64
Corporate reorganizations	67
Cost of capital	70
Cross-border shopping	72
Deferral of tax	75
Delaware holding company	77
Depletion, cost and percentage	78
Depository institutions, federal taxation of	78
Depreciation recapture	81
Destination principle	82
Dividends, double taxation of	83
Dividends-received deduction	84
Dynamic revenue estimating	85
Dynamic scoring	86
Earmarking of taxes	89
Earned income tax credit	91
Earnings and profits	93
Economic substance doctrine	94
Education financing, state and local	96
Education tax credits, higher education, federal	100
Elasticity, demand and supply	102
Elasticity of substitution between labor and capital	103
Electronic tax filing, state	104
Employee stock ownership plan	106
Energy taxes	107
Enterprise zones	110
Environmental taxes, federal	113
Environmental taxes, state	114
Estate and gift tax, federal	117
Estate, inheritance, and gift tax, state	119
Excess burden	121
Excess profits tax	122
Excise taxes	125
Expenditure tax	127
Expensing	128
Export tax subsidies	130
Extenders	133
Fairness in taxation	135
Family, tax treatment of	138
Finance Committee, U.S. Senate	140
Fiscal architecture	141
Fiscal disparities	143
Fiscal equalization	145
Fiscal federalism	146
Flat tax	149
Flypaper effect	152
Foreign corporations, federal taxation of	153
Foreign corporations, state taxation of	155
Foreign tax credit	157
Franchise/privilege tax, state	158
Fringe benefits	159
Fuel taxes, federal	162
Gaming taxation, state	165
GATT	168
General-equilibrium models	169
Generational accounting	172
Head tax	175
Health expenditures, tax treatment of	175
Highway Trust Fund, federal	176
Homeowner preferences, individual income tax	178
Homestead exemption and credit programs	178
Horizontal equity	183
Implicit taxes	185
Imputed income	186
Incidence of taxes	186
Income tax, corporate, federal	190
Income tax, corporate, state and local	193
Income tax, federal	196
Individual retirement accounts	198
Inflation indexation of income taxes	200
Inflation tax	203
Infrastructure financing	204
Insurance industry, federal taxation of	206
Insurance industry, state taxation of	208
Intangible assets, income tax treatment of	210
Integration, corporate tax	212
Interest deductibility	215
Intergovernmental grants	218
Inventory accounting	221
Inverse elasticity rule	225
Investment tax credits	226
Itemized deductions	229
Joint Committee on Taxation, U.S. Congress	233
Labor supply, taxes and	235
Land value capture taxes	237
Life cycle model	239
Lottery tax, implicit	240
Low-income housing credit	242
Lump-sum tax	245
Luxury taxes	245
Marginal effective tax rate	249
Marriage penalty	251
Median voter theorem	253
Medicare Trust Fund	255
Mortgage interest deduction	260
Multinational corporations, taxation of	261
Multistate Tax Commission	264
National neutrality	267
National Tax Association	267
Nexus	269
Nonprofit organizations, federal tax treatment of	272
Nonprofit organizations, payments in lieu of taxes (PILOTs)	275
Nonprofit organizations, state tax treatment of	276
Office of Tax Policy	279
Offsetting collections and receipts	280
Optimal taxation	281
Origin principle	283
Original issue and market discount	284
Partnerships	289
Passive activity losses	291
Payroll tax, federal	293
Pensions, tax treatment of	295
Personal exemption, federal	297
Portfolio choice	298
Presumptive taxation	302
Profit-sharing plans	303
Progressivity, measures of	304
Property tax assessment	307
Property tax, farm	310
Property tax, motor vehicle taxes	312
Property tax, real property, business	313
Property tax, real property, residential	317
Property value banding	319
Proposition 13/property tax caps	321
Proprietorships	323
Public utilities, taxation of	
Rainy day funds (budget stabilization, budget reserve funds)	327
Rehabilitation tax credit	328
Research and experimentation tax credit	
Residence principle	
Retail sales tax, national	
Retail sales tax, state and local	
Revenue elasticity (tax elasticity)	
Revenue estimating, federal	
Revenue estimating, state	
Revenue forecasting, federal	
Revenue-maximizing tax rates	
Ricardian equivalence	
Sales tax relief programs, state	
Saving, taxes and	
Seigniorage	
Severance tax, state	
Site value taxation and single tax	
Social Security benefits, federal taxation of	
Social Security Trust Fund	
Source principle	
Standard deduction, federal	
State and local tax deductibility	
State formula apportionment	
Subchapter S corporation	
Sumptuary taxes	
Tax	
Tax abatement programs	
Tax administration mechanisms for intergovernmental cooperation	
Tax administration, federal	
Tax administration, state, private, and public cooperation in	
Tax amnesty	
Tax and revenue capacity	
Tax and revenue effort	
Tax arbitrage	
Tax competition	
Tax equity analysis	
Tax evasion	
Tax-exempt bonds	
Tax expenditures	
Tax exportation	
Tax illusion	
Tax increment financing	
Tax limitations	
Taxpayer compliance measurement program (TCMP)	
Tax price	
Tax reform, federal	
Tax reform, state	
Tax shelters	
Taxable income, corporate	
Tax transparency	
Tax versus book accounting	
Telecommunications and electronic commerce, state taxation of	
Throwback rules, multistate corporations	
Tiebout model	
Tobacco taxes	
Tourist taxes	
Trade taxes	
Transfer pricing, federal	
Transfer taxes, real estate	
Treaties, income tax	
Tribal taxation, state	
Uniform capitalization rules	
Unitary taxation	
User charges, federal	
Value-added tax and federalism	
Value-added tax, national	
Value-added tax, state 	
Vertical equity	
Ways and Means Committee	
Wealth taxation	
Willingness to pay for public services	
Withholding of taxes	
X-tax	
Zakat (Islamic almsgiving)	
Zero rating	
Zoning, property taxes, and exactions	
About the Authors
Index

Library of Congress Subject Headings for this publication:

Taxation -- Encyclopedias.