Handbook on Taxation最新文献

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Reflections on the Development of Federal Tax Policy 关于联邦税收政策发展的思考
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-18
G. Break
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引用次数: 0
Tax Policy and Public School Finance 税收政策与公立学校财政
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-17
Lloyd Blanchard, W. Duncombe
{"title":"Tax Policy and Public School Finance","authors":"Lloyd Blanchard, W. Duncombe","doi":"10.4324/9781315093161-17","DOIUrl":"https://doi.org/10.4324/9781315093161-17","url":null,"abstract":"‐ Over twenty‐five years after the Serrano v. Priest (1971) decision by the California Supreme Court sparked intense debate over school finance equity, the topic remains at the forefront of the education reform debate in many states. Over the past two decades, a number of states have faced lawsuits over the equity of their school finance system, and several states have been forced to make changes. In the last several years, a new round of court cases has challenged traditional equity standards and solutions implemented in response to past court orders. Several of the recent challenges, most notable in Kentucky and Michigan, have involved reform of the whole school finance system. Accompanying the continued debate over school finance equity has been intense interest in reforming the organization and performance of public schools and renewed opposition to local property tax financing of education. After the 1983 publication by the national commission of Excellence in Education of A Nation at Risk, with its scathing critique of American education, \"education reform\" has become the rallying cry for major structural changes in public schools. Reforms have ranged from the establishment of minimum competency standards and mandatory testing (Fuhrman, Elmore, and Massel, 1993) to the development of new performance incentives for teachers, school, and school While states have debated how to improve public school performance, the property tax ‐ the heart of local school finance ‐ has come under renewed attack. Recent proposals to reduce the role of the local property tax in financing schools have been passed in five states (Michigan, Oregon, Wisconsin, Nebraska, and Vermont) and have been considered in several more (Gold, 1994a; Reschovksy, 1994). Despite the fact that state education finance systems have been under challenge on a number of fronts, public finance and education research continues to be segmented into separate","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129957855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Compliance and Administration 税务遵从及管理
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-30
J. Alm
{"title":"Tax Compliance and Administration","authors":"J. Alm","doi":"10.4324/9781315093161-30","DOIUrl":"https://doi.org/10.4324/9781315093161-30","url":null,"abstract":"The quaternary compound silicon aluminum oxynitride having a hexagonal phenacite crystal structure is described. The quaternary compound is formed by reacting silicon oxynitride with an appreciable percentage of aluminum. The percent of the product which is converted to the hexagonal quaternary compound is believed to be about 6 times the percentage of aluminum in the product, up to about 15 parts Al/100 parts Si2ON2 when the silicon oxynitride in the product is largely converted to cthe hexagonal quaternary compound Si2-xAlxON2. As more aluminum is added, the relative proportions of aluminum and silicon in the compound seem to change until the formula SiAlON2 is reached at which point no additional aluminum can be accommodated in the crystal lattice. When the mixture is hot processed, the product has high strength and less than about 1 percent porosity. The process of making this novel product is also described.","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124065647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 109
Federal Tax Policy 联邦税收政策
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-22
Jane G. Gravelle
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引用次数: 0
Taxation of Estates and Gifts 遗产及赠与税
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-29
B. Henderson, D. L. Crumbley, Edward E. Milam
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引用次数: 0
Economic Principles of Taxation 税收的经济原理
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-3
J. A. Richardson, W. Hildreth
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引用次数: 0
Legal and Constitutional Foundations of Taxation 税收的法律和宪法基础
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-2
A. J. Gellis
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引用次数: 0
Taxation of Telecommunications and Electronic Commerce 电信和电子商务税收
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-28
C. Zorn
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引用次数: 0
The Economic Effects of Comprehensive Tax Reform 综合税制改革的经济效应
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-20
W. Hildreth
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引用次数: 1
User Charges, Impact Fees, and Service Charges 用户费用、影响费和服务费
Handbook on Taxation Pub Date : 2019-07-16 DOI: 10.4324/9781315093161-12
P. Downing
{"title":"User Charges, Impact Fees, and Service Charges","authors":"P. Downing","doi":"10.4324/9781315093161-12","DOIUrl":"https://doi.org/10.4324/9781315093161-12","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"292 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115866527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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