Exploring the intricacies of local revenue generation, this primer delves into key factors that shape local tax policy, such as interjurisdictional competition and anti-taxation politics. It also examines the dynamics between local governments and their state and federal counterparts, providing a comprehensive understanding of the challenges and strategies involved in local taxation.
The book explores the challenges facing state tax systems, which have remained largely unchanged for decades despite significant developments like international trade and electronic commerce. A range of essays from prominent tax scholars examines key issues related to state revenue sources, offering insights into past successes and future possibilities. The collection aims to inform readers about the evolving landscape of state taxation and the implications of interstate competition and shifting federal-state relations.
State Tax Policy is the only book that provides students and professionals with a concise, approachable, and up-to-date introduction to the intricacies of state tax policy.