Valor: 2 (Faithful and the Fallen), Gwynne, John

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Características del artículo

Estado
En muy buen estado: Libro que se ha leído y que no tiene un aspecto nuevo, pero que está en un ...
Artist
Gwynne, John
Brand
N/A
EAN
9780275941253
ISBN
0316399744
Book Title
Valor: 2 (Faithful and the Fallen)
Release Title
Valor: 2 (Faithful and the Fallen)
Colour
N/A
Categoría

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Product Identifiers

Publisher
Bloomsbury Publishing USA
ISBN-10
0275941256
ISBN-13
9780275941253
eBay Product ID (ePID)
83528

Product Key Features

Number of Pages
360 Pages
Language
English
Publication Name
State Taxation of Business : Issues and Policy Options
Publication Year
1992
Subject
Taxation / Corporate, General
Type
Textbook
Author
Thomas F. Pogue
Subject Area
Education, Business & Economics
Format
Hardcover

Dimensions

Item Height
0.8 in
Item Weight
24.1 Oz
Item Length
9.2 in
Item Width
6.1 in

Additional Product Features

Intended Audience
College Audience
LCCN
92-015767
Reviews
"State Taxation of Business comprehensively presents the issues emerging from the great laboratory of the many Independent jurisdictions which characterize state and local taxation in the United States. As such, the book is worthy of attention by all those engaged in researching, formulating, or implementing tax policy." The Accounting Review
Number of Volumes
1 vol.
Illustrated
Yes
Table Of Content
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
Synopsis
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.
LC Classification Number
HD2753

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