WASHINGTON, D.C., July 20, 2001—Political leaders, policy makers, and educators have a new guide to the development and implementation of state tax policy in State Tax Policy: A Political Perspective, a new Urban Institute Press book by David Brunori.
"Formulating state tax policy has never been more difficult," notes Brunori. "Public leaders often have to raise revenue by overcoming political opposition. This book tells state tax policymakers what to expect, and offers advice on how to meet the challenge in the future."
The book serves as a primer on state taxation. It explores the political issues surrounding state taxation, describes basic state tax concepts, and analyzes critical policy issues facing state governments. The book discusses principles for making revenue systems viable at all levels of government and examines the relationships between economic development and state tax policy. It also explores the political pitfalls that can hamper state tax policy development. Finally, it sheds light on the economic, political, and social issues that arise in levying various taxes.
Brunori concludes with a look to the future of state taxation-especially with respect to global economies and electronic commerce-and recommends ways to make state tax policy formulation smoother. Recommendations include evaluations of state tax policies, studies of where tax burdens fall, research-based policy development, and interstate cooperation to avoid harmful interstate competition.
State Tax Policy: A Political Perspective is available from the Urban Institute Press (6" x 9", 156 pages, ISBN 0-87766-703-9, $25.00). To order, call (202) 261-5687 or toll-free 1-877-847-7377. The Urban Institute is a nonprofit, nonpartisan policy research and education organization that examines the social, economic, and governance challenges facing the nation.
The nonpartisan Urban Institute publishes studies, reports, and books on timely topics worthy of public consideration. The views expressed are those of the authors and should not be attributed to the Urban Institute, its trustees, or its funders.
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