View Research by Author - David Brunori

Publications

State tax systems are in trouble. Revenue collecting methods developed more than a half century ago are straining to deal with 21st century economies. Globalization and e-commerce are changing the way people work and purchase goods; devolution has steadily shifted responsibility from the federal government to the states; tax incentives have become the weapon of choice in the battle to attract business investment. All of this, in an environment where antitax messages have become a staple of political campaigns, have made creating tax policy more challenging than ever before. In the updated third edition of State Tax Policy: A Political Perspective, David Brunori analyzes these and other critical challenges facing state governments. He identifies the important issues, and examines possible solutions in formulating and implementing state tax policy.

Local governments are struggling to raise revenue for public services, but their fiscal autonomy has been declining for decades. By ceding financial control to the states, localities have ceded political control over their affairs. Paralleling this loss, local governments are losing control over property tax, their most stable and reliable source of revenue. Brunori explores the roots of the current fiscal crisis, evaluates various relief proposals, and champions the property tax, offering a blueprint for strengthening this oft-maligned instrument. The second edition has been updated to reflect new tax policy developments since the publication of the first edition in 2003.

State tax systems are in trouble. Revenue collecting methods developed more than a half-century ago are facing the strain of dealing with 21st century economies. Globalization and e-commerce are changing the way people work and purchase goods, devolution has steadily shifted responsibility from the federal government to the states, and tax incentives have become the weapon of choice in the battle to attract business investment. All this, in an environment where antitax messages have become a staple of political campaigns, has made creating tax policy more challenging than ever before. In State Tax Policy: A Political Perspective, David Brunori analyzes these and other critical challenges facing state governments. He identifies the important issues and examines possible solutions in formulating and implementing state tax policy. The new edition is updated to reflect five years of legislative changes. The first edition was named an “Outstanding Academic Book of the Year” by Choice magazine.

State tax systems are in trouble. Revenue collecting methods developed more than a half century ago are facing the strain of dealing with 21st century economies. Globalization and e-commerce are changing the way people work and purchase goods; devolution has steadily shifted responsibility from the federal government to the states; tax incentives have become the weapon of choice in the battle to attract business investment. In this book, David Brunori analyzes these and other critical challenges facing state governments. He identifies the important issues, and examines possible solutions in formulating and implementing state tax policy.

State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.

State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.

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