I compute the lifetime tax incidence of the major state and local taxes used in the United States during the 1980s … little effect on the overall progressivity of the tax system …

levels of government, both in the areas of taxation and spending. The annual OECD Revenue Statistics publication reports tax … exercise over their tax revenues. Because such data are not available on an internationally comparable level from other sources … their taxes. Results shown in this book serve to illustrate the great variety in tax autonomy at the level of sub …

Tax statutes, like statutes of all kinds, frequently prescribe dates or times by which actions are to be taken. If the …

This article provides an overview of basic state and local tax rules that apply to general business operations as well …

Tax statutes, like statutes of all kinds, frequently prescribe dates or times by which actions are to be taken. If the …

In any corporate merger or acquisition, there are a myriad of state and local tax issues that must be considered. The … purpose of this article is to identify and address these issues, as well as to discuss potential tax planning strategies and … pitfalls for taxpayers. This article focuses on income tax, sales/use tax, and real property transfer tax issues …