In this broad and illuminating work, experts on public finance discuss innovations in state and local tax policy that …

and applied, on tax progressivity and tax and transfer equity. Theory topics covered include consumption tax equity …, alternative definitions of tax progressivity, horizontal equity and reranking. The applied work includes studies of Australia …'s consumption taxes, Israel's national insurance tax system, Mexican transfer system, Canadian tax equity, trends in US tax and …

side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be … conflicts over tax structure. The paper provides a coherent perspective on the politics of tax structure. Specific topics … include the (ir-)relevance of tax mixes, policy change in income taxation, the importance of tax competition, and the role of …