Distributional Analysis of Tax Policy


Book Description

The fifteen authors and five commentators include current and former members of the Office of Tax Analysis, the Joint Committee on Taxation, and the Congressional Budget Office, lending an authority to this discussion of tax distributional tables, their methodology, and consideration for improvement. The analysis outlines the attitudes and problems in the current distributional tax methods, innovations in the JCT distribution, the use of generational accounting, transfer systems, and lifetime taxpayer profiles. Annotation copyright by Book News, Inc., Portland, OR







Handbook on Taxation


Book Description

A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.




Legislative Calendar


Book Description




Fiscal Administration


Book Description

This text provides both a conceptual and a practical introduction to financial management techniques, budgeting and taxation. Its extensive coverage includes budgeting and budget processes, revenue policy and administration, intergovernmental fiscal relations, debt administration and treasury management.Students are provided with a full understanding of revenue options and systems and also have an extensive range of end-of-chapter questions and exercises to complete which provide them with templates and practice for realistic scenarios.Although operational in orientation, the text also develops the analytical framework needed for flexibility as fiscal systems change.




Identifying and Quantifying Rates of State Motor Fuel Tax Evasion


Book Description

TRB¿s National Cooperative Highway Research Program (NCHRP) Report 623: Identifying and Quantifying Rates of State Motor Fuel Tax Evasion explores a methodological approach to examine and reliably quantify state motor fuel tax evasion rates and support agency efforts to reduce differences between total fuel tax liability and actual tax collections.