Table of Contents
Acknowledgments
Foreword
1 Introduction
David Brunori
2 The Future of American Sales and Use Taxation
John L. Mikesell
3 Can the State Sales Tax Survive a Future Like Its Past?
William F. Fox
4 The Future of the State Corporate Income Tax: Reflections (and Confessions) of a Tax Lawyer
Richard D. Pomp
5 The Rise—and Perhaps the Fall—of Business Tax Incentives
Peter D. Enrich
6 State and Local Business Taxation: Principles and Prospects
Thomas F. Pogue
7 Property, taxes, and the Future of Property Taxes
Joan M. Youngman
8 The Future of the Property Tax: A Political Economy Perspective
Steven M. Sheffrin
9 Financing Public Education in the Twenty-First Century
William L. Waugh, Jr.
10 The Progressivity of State Tax Systems
Andrew Reschovsky
11 State Personal Income Taxation in the Twenty-First Century
David Brunori
12 Electronic Commerce and the Future of State Taxation
Walter Hellerstein
Index
About the Editor
About the Contributors