State Taxation of Business

Issues and Policy Options
Herausgeber: Pogue, Thomas F.

• Gebundenes Buch

Produktbeschreibung

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.

Produktdetails

• Verlag: Praeger
• Seitenzahl: 360
• Erscheinungstermin: 4. Dezember 1992
• Englisch
• Abmessung: 240mm x 161mm x 24mm
• Gewicht: 707g
• ISBN-13: 9780275941253
• ISBN-10: 0275941256
• Artikelnr.: 25567735

Autorenporträt

THOMAS F. POGUE is Professor of Economics at the University of Iowa. His research on tax policy is widely published in professional journals. He has also served as a consultant to numerous state and local governments on questions of tax policy and economic development.

Inhaltsangabe

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