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State taxation of business : issues and policy options / foreword by Frederick D. Stocker.

Contributor(s): Material type: TextTextLanguage: English Publication details: Westport : Praeger, 1992.Edition: Edited by Thomas F. PogueDescription: xviii, 340 páginas : gráficas, tablas ; 24 cmContent type:
  • Texto
Media type:
  • Sin mediación
Carrier type:
  • Volumen
ISBN:
  • 0275941256
Subject(s): DDC classification:
  • 336.2430973  S71 21
Other classification:
  • E62
Contents:
I. State business taxation: description and rationales: 1. What taxes do states impose on business? / Steven Galginaitis ; 2. How should businesses be taxed? / William H. Oakland ; 3. Local business taxation and the tiebout model / Robert H. Aten -- II. State taxation of corporate income: 4. Perspectives on the reform of UDITPA / George N. Carlson, Gerald M. Godshaw, Jeffrey L. Hyde ; 5. Market versus production states: an economic analysis of apportionment principles / James Francis, Brian H. McGavin Federal ; 6. Federal collection of state corporate income taxes / Robert P. Strauss ; 7. The impact of state corporate income taxes on the economic condition of the United States / Robert N. Mattson -- III. Exporting of state taxes: 8. techniques of tax exporting / William R. Brown ; 9. The role of corporations in tax exporting / Burns Stanley ; 10. Economic analysis and expert testimony in commerce clause Challenges / Ferdinand P. Schoettle -- IV. State taxation of telecommunications: 11. Critical issues in state taxation of telecommunications / Walter Hellerstein ; 12. Apportionment of telecommunications interstate attributes for income, consumption, and property tax Purposes / Patrick J. Nugent -- V. State taxation of multistate banking: 13. Economic effects of one state enacting destination source taxation of financial institutions / Thomas S. Neubig ; 14. Neutral taxation of financial institutions during the 1990s / William F. Fox; Michael P. Kelsay -- VI. State taxation of insurance companies: 15. Overview of state insurance taxation / John W. Weber, Jr. ; 16. Economic issues in state taxation of insurance companies / Thomas S. Neubig; Michael Vlaisavljevich ; 17. Neutrality in state insurance taxation / Martin F. Grace; Harold D. Skipper, Jr. ; 18. Insurance taxation: policyholder dividends and insolvencies / James Barrese -- VII. Environmental taxes and fees: 19. State environmental taxes and fees / Joseph J. Cordes ; 20. State and local government initiatives to tax solid and hazardous waste / Robert A. Bohm; Michael P. Kelsay -- Epilogue: Goals and strategies for business tax reform.
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Published in Cooperation with The National Tax Association.

Incluye referencias bibliográficas (páginas 317-327) e índice.

I. State business taxation: description and rationales: 1. What taxes do states impose on business? / Steven Galginaitis ; 2. How should businesses be taxed? / William H. Oakland ; 3. Local business taxation and the tiebout model / Robert H. Aten -- II. State taxation of corporate income: 4. Perspectives on the reform of UDITPA / George N. Carlson, Gerald M. Godshaw, Jeffrey L. Hyde ; 5. Market versus production states: an economic analysis of apportionment principles / James Francis, Brian H. McGavin Federal ; 6. Federal collection of state corporate income taxes / Robert P. Strauss ; 7. The impact of state corporate income taxes on the economic condition of the United States / Robert N. Mattson -- III. Exporting of state taxes: 8. techniques of tax exporting / William R. Brown ; 9. The role of corporations in tax exporting / Burns Stanley ; 10. Economic analysis and expert testimony in commerce clause Challenges / Ferdinand P. Schoettle -- IV. State taxation of telecommunications: 11. Critical issues in state taxation of telecommunications / Walter Hellerstein ; 12. Apportionment of telecommunications interstate attributes for income, consumption, and property tax Purposes / Patrick J. Nugent -- V. State taxation of multistate banking: 13. Economic effects of one state enacting destination source taxation of financial institutions / Thomas S. Neubig ; 14. Neutral taxation of financial institutions during the 1990s / William F. Fox; Michael P. Kelsay -- VI. State taxation of insurance companies: 15. Overview of state insurance taxation / John W. Weber, Jr. ; 16. Economic issues in state taxation of insurance companies / Thomas S. Neubig; Michael Vlaisavljevich ; 17. Neutrality in state insurance taxation / Martin F. Grace; Harold D. Skipper, Jr. ; 18. Insurance taxation: policyholder dividends and insolvencies / James Barrese -- VII. Environmental taxes and fees: 19. State environmental taxes and fees / Joseph J. Cordes ; 20. State and local government initiatives to tax solid and hazardous waste / Robert A. Bohm; Michael P. Kelsay -- Epilogue: Goals and strategies for business tax reform.

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