State taxation of business : issues and policy options
著者
書誌事項
State taxation of business : issues and policy options
Praeger, 1992
大学図書館所蔵 全25件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
"Published in cooperation with the National Tax Association."
Bibliography: p. [317]-327
Includes index
内容説明・目次
内容説明
This volume is the first book-length treatment of state-level business tax issues. It addresses three broad questions: (1) How should businesses be taxed? (2) How does present practice compare with and depart from this prescription? and (3) How can present practice be improved? The contributors to the volume analyze these issues from a variety of perspectives, presenting a cross section of current thinking about states' business tax policies.
The work provides a conceptual framework for defining business taxes, measuring their levels and consequences, comparing interstate differences in business tax practices, and evaluating alternative business tax policies. It presents data showing current levels, trends, and interstate differences in business taxation. And it examines the political and economic rationales for taxing business and the implications of those rationales for tax policy. This analysis will be of interest to scholars and practitioners in taxation, public economics, and business finance.
目次
Foreword by Frederick D. Stocker Introduction State Business Taxation: Description and Rationales What Taxes Do States Impose on Business? by Steven Galginaitis How Should Businesses be Taxed? by William H. Oakland Local Business Taxation and the Tiebout Model by Robert H. Aten State Taxation of Corporate Income Perspectives on the Reform of UDITPA by George N. Carlson, Gerald M. Godshaw, and Jeffrey L. Hyde Market Versus Production States: An Economic Analysis of Apportionment Principles by James Francis and Brian H. McGavin Federal Collection of State Corporate Income Taxes by Robert P. Strauss The Impact of State Corporate Income Taxes on the Economic Condition of the United States by Robert N. Mattson Exporting of State Taxes Techniques of Tax Exporting by William R. Brown The Role of Corporations in Tax Exporting by Burns Stanley Economic Analysis and Expert Testimony in Commerce Clause Challenges by Ferdinand P. Schoettle State Taxation of Telecommunications Critical Issues in State Taxation of Telecommunications by Walter Hellerstein Apportionment of Telecommunications Interstate Attributes for Income, Consumption, and Property Tax Purposes by Patrick J. Nugent State Taxation of Multistate Banking Economic Effects of One State Enacting Destination Source Taxation of Financial Institutions by Thomas S. Neubig Neutral Taxation of Financial Institutions During the 1990s by William F. Fox and Michael P. Kelsay State Taxation of Insurance Companies Overview of State Insurance Taxation by John W. Weber, Jr. Economic Issues in State Taxation of Insurance Companies by Thomas S. Neubig and Michael Vlaisavljevich Neutrality in State Insurance Taxation by Martin F. Grace and Harold D. Skipper, Jr. Insurance Taxation: Policyholder Dividends and Insolvencies by James Barrese Environmental Taxes and Fees State Environmental Taxes and Fees by Joseph J. Cordes State and Local Government Initiatives to Tax Solid and Hazardous Waste by Robert A. Bohm and Michael P. Kelsay Epilogue: Goals and Strategies for Business Tax Reform Selected Bibliography Index About the Contributors
「Nielsen BookData」 より