Praise for the first edition...
"The Encyclopedia of Taxation and Tax Policy is a first-class work that will be an important addition to the library of any researcher or student of American and international tax policy. It provides an exhaustive list and description of special tax policy concepts that often confront an analyst. I look forward to using it often in my own work."
—Jack Mintz, Arthur Anderson Professor of Taxation, Rotman School of Management, University of Toronto
"The Encyclopedia will become an essential reference for academics and practitioners of taxation. In it, the leading experts provide a comprehensive guide to the theory and practice of taxation. With 'fairness in taxation' following 'the export source rule,' everyone interested in taxation will learn from this book."
—Joel Slemrod, McCracken Professor of Business Economics and Public Policy and director of the Office of Tax Policy Research, University of Michigan Business School
"An invaluable reference for researchers, policymakers, and tax practitioners alike. It provides a pithy introduction to an extraordinary range of issues in tax policy, along with helpful references to guide those who wish to know more. This is a volume that one will consult again and again."
—James Poterba, Mitsui Professor of Economics, Massachusetts Institute of Technology
"The Encyclopedia of Taxation and Tax Policy is a solid contribution of high-quality articles written by world-class experts... I congratulate the Urban Institute for publishing this valuable book, and I recommend that it be read and studied by all interested in understanding our systems of taxation."
—David O. Williams, Jr., Esq., executive director, federal relations, BellSouth Corporation
"The Encyclopedia provides not only an opportunity for readers in the taxation and economic areas to be exposed to leading authors in these fields but also a wealth of information on cutting-edge issues."
—Gerald D. Bair, director, Iowa Department of Revenue and Finance
"Finally, a clear and concise glossary of common but often arcane tax and budget jargon. Full of examples and suggested readings, this handy reference is a must for policy analysts, writers, legislators, teachers, and anyone else who must follow economic and business debates."
—Dan Salamone, executive director, Minnesota Taxpayers Association
"An exhaustive and informative overview of tax theory and tax policy by leading academics and tax practitioners. It will prove a very useful guide for tax experts and tax novices alike."
—Robert P. Inman, finance department, Wharton School, University of Pennsylvania
"The Encyclopedia of Taxation and Tax Policy is likely to become a standard reference work for both tax professionals and nonprofessionals interested in tax policy."
—Donald W. Kiefer, senior specialist in economic policy, Congressional Research Service, Library of Congress
"The Encyclopedia contains a comprehensive collection of statements defining, explaining, and providing further bibliographical sources about tax concepts, institutions, and practices... The organizers of this volume and the authors have engaged in a major educational enterprise that will serve the American citizenry well for some years. Those in other countries will also find much of interest, both intrinsically and in understanding taxes in the United States."
—Oliver Oldman, Learned Hand Professor of Law, emeritus, Harvard Law School
