{"title":"The Corporate Income Tax Impact and Incidence","authors":"G. Plesko","doi":"10.4324/9781315093161-26","DOIUrl":"https://doi.org/10.4324/9781315093161-26","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"3 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":"134631215","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":"The Personal Property Tax","authors":"G. Cornia, G. E. Wheeler","doi":"10.4324/9781315093161-7","DOIUrl":"https://doi.org/10.4324/9781315093161-7","url":null,"abstract":"The property tax is Michigan’s oldest form of taxation, dating back to at least 1893. Two types of property are taxed—real and personal—and both by state and local government. The tax rate on property in Michigan is determined by the number of mills levied, which is identical for real and personal property. For all jurisdictions in 1998, taxes on real property will generate approximately $9 billion and taxes on personal property about $1.4 billion.","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"3 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":"116772534","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":"The Real Property Tax","authors":"G. Fisher","doi":"10.4324/9781315093161-6","DOIUrl":"https://doi.org/10.4324/9781315093161-6","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"2 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":"114163679","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":"State Severance Taxes","authors":"J. A. Richardson","doi":"10.4324/9781315093161-11","DOIUrl":"https://doi.org/10.4324/9781315093161-11","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":"130669171","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":"Politics and Taxation","authors":"S. Macmanus","doi":"10.4324/9781315093161-4","DOIUrl":"https://doi.org/10.4324/9781315093161-4","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"45 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":"125096612","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 in North America","authors":"A. Spalding","doi":"10.4324/9781315093161-35","DOIUrl":"https://doi.org/10.4324/9781315093161-35","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"140 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":"123919874","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":"Gaming in the United States","authors":"Donald Phares, Charles Leven, Claude Louishomme","doi":"10.4324/9781315093161-13","DOIUrl":"https://doi.org/10.4324/9781315093161-13","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":"133845313","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":"State and Local Tax Reform","authors":"H. Hovey","doi":"10.4324/9781315093161-14","DOIUrl":"https://doi.org/10.4324/9781315093161-14","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"45 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":"122890751","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":"Effects of Tax Reform on Labor Supply, Investment, and Saving *","authors":"B. Bosworth, Gary Burtless","doi":"10.4324/9781315093161-21","DOIUrl":"https://doi.org/10.4324/9781315093161-21","url":null,"abstract":"","PeriodicalId":162353,"journal":{"name":"Handbook on Taxation","volume":"33 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":"125363905","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}