{"title":"Reflections on the Development of Federal Tax Policy","authors":"G. Break","doi":"10.4324/9781315093161-18","DOIUrl":"https://doi.org/10.4324/9781315093161-18","url":null,"abstract":"","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":"129784006","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}
{"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}
{"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}
{"title":"Federal Tax Policy","authors":"Jane G. Gravelle","doi":"10.4324/9781315093161-22","DOIUrl":"https://doi.org/10.4324/9781315093161-22","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"16 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":"129352525","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}
{"title":"Taxation of Estates and Gifts","authors":"B. Henderson, D. L. Crumbley, Edward E. Milam","doi":"10.4324/9781315093161-29","DOIUrl":"https://doi.org/10.4324/9781315093161-29","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"116 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":"121170409","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}
{"title":"Economic Principles of Taxation","authors":"J. A. Richardson, W. Hildreth","doi":"10.4324/9781315093161-3","DOIUrl":"https://doi.org/10.4324/9781315093161-3","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"10 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":"127789566","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}
{"title":"Legal and Constitutional Foundations of Taxation","authors":"A. J. Gellis","doi":"10.4324/9781315093161-2","DOIUrl":"https://doi.org/10.4324/9781315093161-2","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"29 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":"132646612","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}
{"title":"Taxation of Telecommunications and Electronic Commerce","authors":"C. Zorn","doi":"10.4324/9781315093161-28","DOIUrl":"https://doi.org/10.4324/9781315093161-28","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"28 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":"124728449","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}
{"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}