Handbook on Taxation
In: Public Administration and Public Policy v.72
Cover -- Half Title -- Title Page -- Copyright Page -- Dedication -- Preface -- Contents -- Contributors -- PART I: INTRODUCTION -- 1. Introduction -- 2. Legal and Constitutional Foundations of Taxation -- I. INTRODUCTION -- II. FEDERAL CONSTITUTIONAL PROVISIONS ON TAXATION -- III. STATE CONSTITUTIO,NAL RESTIDCTIONS -- NOTES -- REFERENCES -- 3. Economic Principles of Taxation -- I. CHOOSING A METHOD OF TAXATION: BENEFIT PRINCIPLE OR ABIUTY TO PAY -- II. PROPERTIES OF A TAX STRUCTURE -- III. INCIDENCE OF TAXATION -- IV. FEDERAL, STATE, AND LOCAL TAXATION -- V. CONCLUDING REMARKS -- 4. Politics and Taxation -- I. POUTICS AND TAXES: INTERTWINED VIA THE BALLOT BOX -- II. TAX POLITICS AND GOVERNMENTAL INSTITUTIONS -- Ill. STRATEGIES USED TO SELL TAXES TO THE PUBUC -- IV. SUMMARY AND FUTURE RESEARCH QUESTIONS -- REFERENCES -- SELECTED BIBLIOGRAPHY -- PART II: STATE AND LOCAL TAX POLICY -- 5. Sales Taxes -- I. DEVELOPMENT OF SALES AND USE TAXATION IN REVENUE SYSTEMS -- II. THE LOGIC OF THE SALES TAX -- III. ECONOMIC AND FISCAL BEHAVIOR OF SALES TAXES -- IV. BASIC FORMATS OF THE TAX -- V. PROBLEMS OF ADMINISTRATION AND COMPLIANCE -- VI. THE COMPENSATING USE TAX -- VII. CONCLUDING OBSERVATIONS -- ACKNOWLEDGMENT -- REFERENCES -- SELECTED BIBUOGRAPHY -- 6. The Real Property Tax -- I. INTRODUCTION -- II. A BWEF HISTORY OF THE PROPERTY TAX -- III. PROPERTY TAX REVENUES -- IV. THE ADMINISTRATIVE PROCESS -- V. THE POUTICS OF THE PROPERTY TAX -- VI. THE ECONOMICS OF REAL PROPERTY TAXATION -- VII. REAL PROPERTY TAXATION OUTSIDE THE UNITED STATES -- Vlll. PROPERTY TAXATION AS A FIElD OF STUDY -- IX. CONCLUSIONS -- REFERENCES -- 7. The Personal Property Tax -- I. INTRODUCTION -- II. THE NATURE OF THE PERSONAL PROPERTY TAX BASE -- III. ADMINISTRATIVE ISSUES IN PERSONAL PROPERTY TAX -- IV. PERSONAL PROPERTY TAX AND TAX POLICY CRITERIA.