Sample Entries
Contents
Ability to pay
Adjusted current earnings
Adjusted gross income
Airport and Airway Trust Fund
Alcoholic beverage taxes, federal
Allocation rules, multinational corporations
Alternative minimum tax, corporate
Alternative minimum tax, personal
Apportionment
Automatic stabilizers
Average effective tax rate
Banks, state taxation of
Basis
Basis adjustment
Benefit principle
Border tax adjustments
Budget-balance requirement
Budgeting, state
Budget policy, state and local
Budget process, federal
Budget processes, state
Business location, taxation and
Capital cost recovery
Capital export neutrality
Capital gains taxation
Capital import neutrality
Charitable deductions
Child care credit
Child tax credit
Circuit breaker
Classification
College savings plans
Commuter taxes
Congressional Budget Office
Consumption taxation
Corporate reorganizations
Cost of capital
Cross-border shopping
Deferral of tax
Delaware holding company
Depletion, cost and percentage
Depository institutions, federal taxation of
Depreciation recapture
Destination principle
Dividends, double taxation of
Dividends-received deduction
Dynamic revenue estimating
Dynamic scoring
Earmarking of taxes
Earned income tax credit
Earnings and profits
Economic substance doctrine
Education financing, state and local
Education tax credits, higher education, federal
Elasticity, demand and supply
Elasticity of substitution between labor and capital
Electronic tax filing, state
Employee stock ownership plan
Energy taxes
Enterprise zones
Environmental taxes, federal
Environmental taxes, state
Estate and gift tax, federal
Estate, inheritance, and gift tax, state
Excess burden
Excess profits tax
Excise taxes
Expenditure tax
Expensing
Export tax subsidies
Extenders
Fairness in taxation
Family, tax treatment of
Finance Committee, U.S. Senate
Fiscal architecture
Fiscal disparities
Fiscal equalization
Fiscal federalism
Flat tax
Flypaper effect
Foreign corporations, federal taxation of
Foreign corporations, state taxation of
Foreign tax credit
Franchise/privilege tax, state
Fringe benefits
Fuel taxes, federal
Gaming taxation, state
GATT
General-equilibrium models
Generational accounting
Head tax
Health expenditures, tax treatment of
Highway Trust Fund, federal
Homeowner preferences, individual income tax
Homestead exemption and credit programs
Horizontal equity
Implicit taxes
Imputed income
Incidence of taxes
Income tax, corporate, federal
Income tax, corporate, state and local
Income tax, federal
Individual retirement accounts
Inflation indexation of income taxes
Inflation tax
Infrastructure financing
Insurance industry, federal taxation of
Insurance industry, state taxation of
Intangible assets, income tax treatment of
Integration, corporate tax
Interest deductibility
Intergovernmental grants
Inventory accounting
Inverse elasticity rule
Investment tax credits
Itemized deductions
Joint Committee on Taxation, U.S. Congress
Labor supply, taxes and
Land value capture taxes
Life cycle model
Lottery tax, implicit
Low-income housing credit
Lump-sum tax
Luxury taxes
Marginal effective tax rate
Marriage penalty
Median voter theorem
Medicare Trust Fund
Mortgage interest deduction
Multinational corporations, taxation of
Multistate Tax Commission
National neutrality
National Tax Association
Nexus
Nonprofit organizations, federal tax treatment of
Nonprofit organizations, payments in lieu of taxes (PILOTs)
Nonprofit organizations, state tax treatment of
Office of Tax Policy
Offsetting collections and receipts
Optimal taxation
Origin principle
Original issue and market discount
Partnerships
Passive activity losses
Payroll tax, federal
Pensions, tax treatment of
Personal exemption, federal
Portfolio choice
Presumptive taxation
Profit-sharing plans
Progressivity, measures of
Property tax assessment
Property tax, farm
Property tax, motor vehicle taxes
Property tax, real property, business
Property tax, real property, residential
Property value banding
Proposition 13/property tax caps
Proprietorships
Public utilities, taxation of
Rainy day funds (budget stabilization, budget reserve funds)
Rehabilitation tax credit
Research and experimentation tax credit
Residence principle
Retail sales tax, national
Retail sales tax, state and local
Revenue elasticity (tax elasticity)
Revenue estimating, federal
Revenue estimating, state
Revenue forecasting, federal
Revenue-maximizing tax rates
Ricardian equivalence
Sales tax relief programs, state
Saving, taxes and
Seigniorage
Severance tax, state
Site value taxation and single tax
Social Security benefits, federal taxation of
Social Security Trust Fund
Source principle
Standard deduction, federal
State and local tax deductibility
State formula apportionment
Subchapter S corporation
Sumptuary taxes
Tax
Tax abatement programs
Tax administration mechanisms for intergovernmental cooperation
Tax administration, federal
Tax administration, state, private, and public cooperation in
Tax amnesty
Tax and revenue capacity
Tax and revenue effort
Tax arbitrage
Tax competition
Tax equity analysis
Tax evasion
Tax-exempt bonds
Tax expenditures
Tax exportation
Tax illusion
Tax increment financing
Tax limitations
Taxpayer compliance measurement program (TCMP)
Tax price
Tax reform, federal
Tax reform, state
Tax shelters
Taxable income, corporate
Tax transparency
Tax versus book accounting
Telecommunications and electronic commerce, state taxation of
Throwback rules, multistate corporations
Tiebout model
Tobacco taxes
Tourist taxes
Trade taxes
Transfer pricing, federal
Transfer taxes, real estate
Treaties, income tax
Tribal taxation, state
Uniform capitalization rules
Unitary taxation
User charges, federal
Value-added tax and federalism
Value-added tax, national
Value-added tax, state
Vertical equity
Ways and Means Committee
Wealth taxation
Willingness to pay for public services
Withholding of taxes
X-tax
Zakat (Islamic almsgiving)
Zero rating
Zoning, property taxes, and exactions
