State taxation of business : issues and policy options
Author(s)
Bibliographic Information
State taxation of business : issues and policy options
Praeger, 1992
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Note
"Published in cooperation with the National Tax Association."
Bibliography: p. [317]-327
Includes index
Description and Table of Contents
Description
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.
Table of Contents
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
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