본문 바로가기 주메뉴 바로가기
국회도서관 홈으로 정보검색 소장정보 검색

목차보기

영문목차

Contents

List of contributors vii

PART I THE PERFECT STORM?

1 Introduction and overview 3

Sally Wallace

2 Major state- local policy challenges: outside-the-box solutions needed 9

Ronald C. Fisher

3 Genesis of state-local creativity 28

Rubert Tannenwald and Jennifer Weiner and Igor Popov

Discussant comments 58

Mary Mathewes Kassis

Discussant comments 60

Jason S. Seligman

PART HOW STATES COPE WITH ALTERNATIVE STRUCTURES

4 Going without an income tax: how do states do it? 67

David L. Sjoquist

5 California's state and local revenue structure after Proposition 13: is denial the appropriate way to cope? 98

Robert W. Wassmer

Discussant comments 125

Don Bruce

PART III NEW FORMS OF TAXATION

6 An exploration of various corporate tax structures in Georgia: some effects of moving from three-factor apportionment of corporate income to a gross receipts tax 131

Jonathan Rork and Laura Wheeler

7 Can Georgia move from income tax to consumption tax? 156

Sally Wallace

Discussant comments 173

William J. Smith

PART IV EVALUATING STATE AND LOCAL GOVERNMENT FINANCES AND BUDGETING

8 Reaching and maintaining structural balance: leaders in the states 179

Katherine Willoughby

9 Fiscal limitations on local choice: the imposition and effects of local government lax and expenditure limitations 201

Daniel R. Mullins

Discussant comments 266

Kurt Thurrnaier

10 Out-of-the-box conference: an epilogue 271

Bert Waisanen

Index 275

이용현황보기

State and local fiscal policy : thinking outside the box? 이용현황 표 - 등록번호, 청구기호, 권별정보, 자료실, 이용여부로 구성 되어있습니다.
등록번호 청구기호 권별정보 자료실 이용여부
0001512617 336.3 -A10-1 서울관 서고(열람신청 후 1층 대출대) 이용가능

출판사 책소개

알라딘제공
Economists in academia, government, and banking ponder whether state and local governments are adopting new approaches to dealing with current money problems or just adapting conventional means. Among their perspectives are the genesis of state and local creativity, how states get along without income tax, California's state and local revenue structure after Proposition 13, some effects of Georgia's corporate tax moving from three-factor apportionment of corporate income to gross receipts tax, whether Georgia can move from income tax to consumption tax, state leaders in reaching and maintaining structural balance, the imposition and effects of limitation of local government taxes and expenditures. The 10 papers, and discussions of them, are from a May 2008 conference at Georgia State University. Annotation ⓒ2010 Book News, Inc., Portland, OR (booknews.com)