The Encyclopedia of Taxation And Tax Policy

This reference contains nearly 250 alphabetically arranged entries on various aspects of taxation and tax policy. Written by academics and practitioners, the essays provide in-depth explanations of topics such as the alternative minimum tax, horizontal equity, fiscal equalization, the residence principle, national neutrality, and uniform capitalization rules. Each cross-referenced entry concludes with some suggestions for further reading. The second edition features coverage of 40 new topics as well as revisions reflecting legislative changes of the past six years. Annotation 穢2006 Book News, Inc., Portland, OR (booknews.com)