Book Description

Contributions by various authors dealing with the following topics: Federal tax reform; Administrative problems in the sales area; Taxation of financial intermediaries; Rationalizing intergovernmental transfers: theoretical and empirical perspectives for policymaking; Intergovernmental fiscal relations; Competing for business: do tax incentives pay off?; Developments in state and local property taxation; Federal versus state taxation of energy resources; The role of public gaming in public finance; Revenue estimating - a new look; Public utilities and their federal tax liability: operation of the investment tax credit and accelerated depreciation; Accountancy and law in taxation; Recurrent and emerging tax policy issues.