| Description |
xviii, 340 pages : illustrations ; 25 cm |
| Contents |
Machine derived contents note: Foreword</em> by Frederick D. Stocker -- Introduction -- State Business Taxation: Description and Rationales</b> -- What Taxes Do States Impose on Business?</em> by Steven Galginaitis -- How Should Businesses be Taxed?</em> by William H. Oakland -- Local Business Taxation and the Tiebout Model</em> by Robert H. Aten -- State Taxation of Corporate Income</b> -- Perspectives on the Reform of UDITPA</em> by George N. Carlson, Gerald M. Godshaw, and Jeffrey L. Hyde -- Market Versus Production States: An Economic Analysis of Apportionment Principles</em> by James Francis and Brian H. McGavin -- Federal Collection of State Corporate Income Taxes</em> by Robert P. Strauss -- The Impact of State Corporate Income Taxes on the Economic Condition of the United States</em> by Robert N. Mattson -- Exporting of State Taxes</b> -- Techniques of Tax Exporting</em> by William R. Brown -- The Role of Corporations in Tax Exporting</em> by Burns Stanley -- Economic Analysis</em> and Expert Testimony in Commerce Clause Challenges</em> by Ferdinand P. Schoettle -- State Taxation of Telecommunications</b> -- Critical Issues in State Taxation of Telecommunications</em> by Walter Hellerstein -- Apportionment of Telecommunications Interstate Attributes for Income, Consumption, and Property Tax Purposes</em> by Patrick J. Nugent -- State Taxation of Multistate Banking</b> -- Economic Effects of One State Enacting Destination Source Taxation of Financial Institutions</em> by Thomas S. Neubig -- Neutral Taxation of Financial Institutions During the 1990s</em> by William F. Fox and Michael P. Kelsay -- State Taxation of Insurance Companies</b> -- Overview of State Insurance Taxation</em> by John W. Weber, Jr. -- Economic Issues in State Taxation of Insurance Companies</em> by Thomas S. Neubig and Michael Vlaisavljevich -- Neutrality in State Insurance Taxation</em> by Martin F. Grace and Harold D. Skipper, Jr. -- Insurance Taxation:</em> Policyholder Dividends and Insolvencies</em> by James Barrese -- Environmental Taxes and Fees</b> -- State Environmental Taxes and Fees</em> by Joseph J. Cordes -- State and Local Government Initiatives to Tax Solid and Hazardous Waste</em> by Robert A. Bohm and Michael P. Kelsay -- Epilogue: Goals and Strategies for Business Tax Reform -- Selected Bibliography -- Index -- About the Contributors |
| Notes |
"Published in cooperation with the National Tax Association." |
| Bibliography |
Includes bibliographical references (pages [317]-327) and index |
| Subject |
Business enterprises -- Taxation -- United States -- States.
|
|
Corporations -- Taxation -- United States -- States.
|
| Author |
Pogue, Thomas F.
|
|
National Tax Association (U.S.)
|
| LC no. |
92015767 |
| ISBN |
0275941256 |
|
