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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.