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David Brunori

State Tax Policy

2022

Treffer in den folgenden Teilen:

Chapter 4: The Politics of State Taxation S. 39-54

„… law, the more favorable state policy—including tax policy—tends to be.The notion that legislators …” „… of State Taxation 41Electoral Politics and Tax PolicyElectoral politics shape tax policy in two …” „… Politics and State Tax PolicyLegislative tax politics—the process by which tax changes are proposed …”

Chapter 2: Principles of Sound Tax Policy S. 11-24

„… state tax policy.PRINCIPLE FOUR: EASE OF ADMINISTRATION AND COMPLIANCEThe administrative requirements of …” „… aspect of accountability—open, transparent tax policy—has proved more difficult for states to achieve. In …” „… sound tax policy on religious principles. Still, some look at state tax policy through the lens of …”

References S. 129-146

„… Policy.Drenkard, Scott, and Joseph Henchman. 2015. “Cigarette Taxes and Cigarette Smuggling by State, 2013 …” „… of Land Policy.Zodrow, George. 1999. State Sales and Income Taxes. College Station: Texas A&M …” „… .” Journal of Public Health Policy 29: 226–49.Citizens for Tax Justice. 1987. The Sorry State of State Taxes …”

Chapter 1: The Importance of State Taxation S. 1-10

„… implementing state tax policy.Tax BenchmarksOne of the most important issues facing state tax policymakers and …” „… influence tax policymaking in the states. Tax policy plays a role in both electoral and legislative politics …” „… . While state taxation has never been more important, formulating state tax policy has never been more …”

Chapter 3: Tax Policy and Interstate Competition for Economic Development S. 25-38

„… significant pressures on state tax policy is interstate competi-tion for economic development. Throughout …” „… decades, political leaders have viewed state tax policy as the key to encouraging economic development …” „… decidedly negative about the effects of interstate tax competition on state taxation. The policy choices …”

Chapter 10: Policy Recommendations for State Policymakers S. 121-128

„… formulating state tax policy.Legislators, of course, cannot abdicate their policymaking responsibili-ties. But …” „… 121Chapter 10Policy Recommendations for State PolicymakersWhen the first edition of this book was …” „… change the way they think about the tax policy process.1KNOW WHAT WORKSIt is imperative that state policy …”

Chapter 8: Other State Taxes S. 95-108

„… the other types of taxes present several policy issues for state lawmakers and administrators. Despite …” „… tax policy. Other State Taxes 97Because excise taxes are paid by vendors directly to the government …” „… states. Unlike the tax policy often applied to sales and use taxes, however, most state governments do …”

Chapter 5: Sales and Use Taxes S. 55-70

„… unlikely. Given states’ revenue needs, the sales tax base must be strengthened. Several policy options can …” „… , given its widespread use, the sales tax is viewed as regressive by state policymakers of both parties …” „… 55Chapter 5Sales and Use TaxesSales and use taxes are among the most important sources of state …”

Chapter 9: Other Sources of State Revenue S. 109-120

„… 109Chapter 9Other Sources of State RevenueStates do not rely on taxes for most revenue. In 2020 …” „… , state governments raised only about 44 percent of their general revenue from taxes.1 The rest comes from …” „… increasing taxes, but they pose many policy issues. User fees are efficient but have limited applicability …”

Chapter 6: State Personal Income Taxes S. 71-82

„… Policy Institute examined state tax cuts and found little evidence of tax cuts driving growth (Gale et al …” „… 71Chapter 6State Personal Income TaxesThe District of Columbia and 41 states impose a broad-based …” „… financing state government and accounts for more than one-third of total state tax revenue in the United …”

Preface

„… State Tax PolicyState Tax PolicyA PrimerDavid BrunoriROWMAN & LITTLEFIELDLanham • Boulder • New …” „… AvailableLibrary of Congress Cataloging-in-Publication DataNames: Brunori, David, author. Title: State tax policy …” „… bibliographical references and index. | Summary: "State Tax Policy is the only book that provides students and …”

Chapter 7: Corporate Income Taxes S. 83-94

„… proponents believe.POLICY ISSUES: THE FAILURE OF THE STATE CORPORATE INCOME TAXThe state corporate income tax …” „… 83Chapter 7Corporate Income TaxesOf the states, 44 tax corporate net income, including such …” „… for about $52 billion in tax revenue for the states, accord-ing to the U.S. Census Bureau.1 Only …”

About the Author S. 147

„… state and local tax policy. He is a Visiting Professor of Public Policy at the Schar School of Public …” „… contribut-ing editor at Law 360 where he writes a weekly column on state tax policy. Previously, he served as a …” „… Policy and Government at George Mason University. He is a Senior Director at RSMUS LLP. He is also a …”

doi.org/10.5771/9781538173329

Andreas Kammer - Die Politische Ökonomie der Umverteilung

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Andreas Kammer

Die Politische Ökonomie der Umverteilung

Reihe: Comparative Politics - Vergleichende Politikwissenschaft

Band 3 2013

Treffer in den folgenden Teilen:

Literatur S. 241-259

„… : Princeton Univ. Press.Alt, James/Preston, Ian/Sibieta, Luke (2010): The Political Economy of Tax Policy. in …” „… . 30: 741-803. Basinger, Scott/Hallerberg, Mark (1998): Internationalization and Changes in Tax Policy …” „… . Bonoli, Giuliano (1997): Classifying Welfare States: a Two-dimension Approach. Journal of Social Policy …”

doi.org/10.5771/9783845248264

Markus Birkenmaier - Die Vorgaben der Beihilfevorschriften des EG-Vertrages für die direkte Unternehmensbesteuerung

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Markus Birkenmaier

Die Vorgaben der Beihilfevorschriften des EG-Vertrages für die direkte Unternehmensbesteuerung

Reihe: Steuerwissenschaftliche Schriften

Band 7 2007

Treffer in den folgenden Teilen:

Literaturverzeichnis S. 247-257

„… , Harmful Tax Policy: When Political Objectives Interfere with State Aid Rules, Intertax 2003, S. 484-488 …” „… 17 (1997), S. 269 – 321. Bacon, Kelyn, Differential Taxes, State Aids and the Lunn Poly Case, ECLR …” „… and Policy, Köln 1993, S. 61 – 75. Dias, Pedro, Existing State Aid in the acceding countries …”

Die Begünstigung bestimmter Unternehmen oder Produktionszweige S. 143-171

„… zwi- 575 Nicolaides/Bilal, in: Bilal/Nicolaides, Understanding State Aid Policy, S. 29 (31). 576 …” „… : Biondi/Eeckhout/Flynn, The Law of State Aid, S. 207 (211); Luja, Assessment and Recovery of tax Incentives in the EU, S …” „… ), S. 299 (312). 521 Bacon Kelyn. YEL 1997, S. 269 (270); Wishlade, Regional and Industrial Policy …”

Begünstigung S. 86-128

„… ); Pinto, Tax Competition, S. 116; Wishlade, Regional and Industrial Policy Research Paper, S. 24. 98gung …” „… : Community Law and Policy, S. 28 (30). d´Sa, European Community Law on State Aid, S. 34. 359 EuGH Urteil v …” „… . 315 Visser, EC Tax Review 1999, S. 224 (225); Schön, in: Koenig/Roth/Schön, Beiheft 69 der ZHR, S …”

Stellung und Funktion des Beihilfenrechts innerhalb der Zielsystematik des EG-Vertrages S. 26-30

„… ) spricht von einer quasi Gesetzgebung. della Cananea, in: Harden, State Aid: Community Law and Policy, S …” „… , Beihilfenkontrolle, S. 18; Nicolaides/Bilal, in: Bilal/Nicolaides, Understanding State Aid Policy, S. 29 (30). 29 …” „… , EU-/EG-Kommentar, vor Art. 81 Rn. 15; Ciresa, Beihilfenkontrolle, S. 41.; Feltkamp, Competition Policy Newsletter …”

doi.org/10.5771/9783845203881

Sandro Nücken - Nationaler Steuerwettbewerb

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Sandro Nücken

Nationaler Steuerwettbewerb

Reihe: Steuerwissenschaftliche Schriften

Band 40 2013

Treffer in den folgenden Teilen:

Instrumentarium im Steuerwettbewerb S. 140-158

„… erreichen, vgl. BRUNORI, State Tax Policy, S. 72.603 Zahlen nach Tax Foundation, State Government General …” „… Revenue by Source, FiscalYear 2006; BRUNORI, State Tax Policy, S. 71 f.; HELLERSTEIN/HELLER-STEIN, State …” „… gliedstaatlichen Gesamtsteueraufkommen in den nächsten Jahrzehnten weiter steigen, BRUNORI, State Tax Policy, S …”

Steuerhoheit S. 131-140

„… Source, 1968 to 2007).575 State Tax Policy, S. 99.576 Die Einkommensteuern und Körperschaftsteuern werden …” „… selten Gebrauch,BRUNORI, State Tax Policy, S. 75.585 DAM, Fiscal Constitution, S. 162.586 DENDORFER, IStR …” „… : Müller/Fromm/Hansjürgens, Systemwettbewerb, S. 139 ff. m.w.N.590 Vgl. BRUNORI, State Tax Policy, S. 90.591 HELLERSTEIN …”

Literaturverzeichnis S. 283-310

„… Unionization, Taxes, and Other Characteristics of States, Journal ofBusiness and Economic Statistics 3 (1985 …” „… , Christoph A.: International Tax Competition and Trends in Tax Policy: Some Implications for Switzerland …” „… differentials?, mimeo, Université de Lausanne 2007 (Sensitivity of firm location).BRUNORI, David: State tax …”

Rechtliche Grenzen des Steuerwettbewerbs S. 158-184

„… HELLERSTEIN/STARK/SWAIN/YOUNGMAN, State and Local Taxation, S. 104 f.; HELLER-STEIN, The US Supreme Court’s State Tax Jurisprudence …” „… begründete diesenSchritt mit finanzpolitischen Erwägungen: „States need tax revenues, and[…] state tax bases …” „… state has the right to lay a tax on interstate commerce in any form, […] andthe reason is that such …”

Gegenstand und Ziel der Arbeit S. 22-24

„… wirtschaftsethische Perspektive; BRUCHEZ/SCHALTEGGER, International Tax Competitionand Trends in Tax Policy: Some …” „… siehe etwa RODI, StuW 2008, S. 327 ff.; HEY, Wettbewerbder Rechtsordnungen, S. 295 ff.; SCHÖN, Tax …” „… Competition in Europe – GeneralReport, in: Schön, Tax Competition in Europe, S. 1 ff.; zu den Auswirkungen …”

doi.org/10.5771/9783845249674

René Geißler, Felix Knüpling, Sabine Kropp, Joachim Wieland - Das Teilen beherrschen

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René Geißler (Hrsg.), Felix Knüpling (Hrsg.), Sabine Kropp (Hrsg.), Joachim Wieland (Hrsg.)

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Reihe: Schriftenreihe des Europäischen Zentrums für Föderalismus-Forschung Tübingen (EZFF)

Band 45 2015

Treffer in den folgenden Teilen:

Hansjörg Blöchliger Fiscal Equalisation: Main Policy Issues S. 259-282

„… equalisation rates - a principle known from tax policy as „tax base broadening”. Imposing ceilings and floors …” „… regarded as a means of redistributing tax revenues among states with different revenue-raising capacities …” „… -en Büttner, T., 2006, The Incentive Effect of Fiscal Equalization Transfers on Tax Policy, Journal of …”

Enid Slack Local Finances and Fiscal Equalization Schemes in Comparative Perspective S. 283-312

„… * State government 4,160 6,831 8,650 Central government 9,613 12,625 6,890 Local taxes as % of total …” „… low and its use of income taxes (mainly on businesses) is high (Burgi 2009). Moreover, unlike state …” „… property tax base (State Government of Victoria 2012). Enid Slack 292 come, socio-economic, tourism, value …”

Ehtisham Ahmad Debt Rules and Sanctions in Comparative Perspective S. 333-356

„… jurisdiction. Thus, the tax policy element involving jurisdictional controls over rates or bases at the margin …” „… with central policy making creates inefficiencies in the operation of taxes such as the VAT (the Court …” „… general or to other levels of government. Some of this is due to game-playing by SOEs (state …”

Giorgio Brosio Intergovernmental Equalization Transfers with National Standards S. 313-332

„… , on policy also in a framework where these policies are decentralized. However, there are alternative …” „… same quantity/quality mix of services and pay the same amount of taxes. ∑ ,,,.. , = k for each local …” „… applied to the taxes and/or levies asked to finance the service. Quite obviously, the standards on taxes …”

Gisela Färber Verteilung der Besteuerungskompetenzen vs. Finanzausgleich - eine subnationale Perspektive S. 209-228

„… , Policy Forum: Tax-Included Pricingfor HST - Are We There Yet?, Canadian Tax Journal - Revue Fiscale …” „… Steuerbemessungsgrundlagen in Niedrigsteuerländer und besondere, nicht-öffentliche Steuerkontrakte, sog. „tax rulings …” „… , formulierte das Problem der Steuer(kompetenz)verteilung einmal prägnant so: „Who should tax, where, and what …”

Thomas O. Hueglin Social Justice and Solidarity as Criteria for Fiscal Equalization S. 35-48

„… providing citizens across subnational boundaries in a federal state with equitable public services. This …” „… conditions can be achieved by a variety of policy means that include fiscal equalization but go beyond it …” „… at the provision of equitable living conditions by means of regional development policy and/or joint …”

Arthur Benz Wie können Föderalismusreformen gelingen? Erfahrungen aus der vergleichenden Forschung S. 73-94

„… .), Policy-Analyse (PVS-Sonderheft 24), 57-83, Opladen: Westdeutscher Verlag. Scharpf, Fritz W., Reissert, Bernd und …” „… territorial reorganisation of public service delivery, changes of the sub-central tax structure and the …” „… ? Erfahrungen aus der Forschung 83 and Service Tax“ diese Verteilungsmasse im Finanzausgleich (Lecours/ Béland …”

doi.org/10.5771/9783845259284

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