Product Description

The Urban Institute Press is pleased to announce the release of THE ENCYCLOPEDIA OF TAXATION AND TAX POLICY, edited by Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle. This unique reference draws on the expertise of more than 150 contributors from all areas of tax scholarship and practice. Recognizing the powerful role taxes play in society, the editors have structured the book to cover broad tax issues, such as ability to pay, tax evasion, and fairness in taxation, as well as narrower ones, such as the inverse elasticity rule, seigniorage, and capital import neutrality. Moreover, the entries' concise definitions, knowledgeable and clearly written essays, and references to other sources of information are intended to appeal not only to specialists seeking out the thinking of other experts, but to general readers as well. Published in cooperation with the National Tax Association.

Product Details

• Amazon Sales Rank: #1276704 in Books
• Published on: 2005-11-30
• Original language: English
• Binding: Paperback
• 499 pages

Jack Mintz, Arthur Anderson Professor of Taxation, Rotman School of Management, University of Toronto
The Encyclopedia is a first-class work that will be an important addition to the library of any researcher or student of American and international tax policy. It provides an exhaustive list and description of special tax policy concepts that often confront an analyst. I look forward to using it often in my own work.

Joel Slemrod, McCracken Professor of Business Economics and Public Policy and Director of the Office of Tax Policy Research, University of Michigan Business School
The Encyclopedia will become an essential reference for academics and practitioners of taxation. In it, the leading experts provide a comprehensive guide to the theory and practice of taxation. With 'fairness in taxation' following 'the export source rule,' everyone interested in taxation will learn from this book.

James Poterba, Mitsui Professor of Economics, Massachusetts Institute of Technology
The Encyclopedia is an invaluable reference for researchers, policymakers, and tax practitioners alike. It provides a pithy introduction to an extraordinary range of issues in tax policy, along with helpful references to guide those who wish to know more. This is a volume that one will consult again and again.