A Look Inside the Encyclopedia of Taxation & Tax Policy

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This collection of almost 250 essays, written by more than 150 tax experts, is being called a “must-have” reference for tax professionals and anyone involved in public policy and public administration. The revised second edition, released by the Urban Institute in the fall of 2005, covers 40 new topics as well as revising 200 articles to reflect six years of legislative changes.

“Whether the topics are as broad as the principles of just taxation or as narrow as the mechanisms of a tax credit for low-income housing, what pulls it all together and makes it important is that a system co taxation is more than a compendium of dry tax law and economic data,” the editors, Joseph J. Cordes, Robert D. Ebel and Jane G. Gravelle, state in the preface. “It is also an expression of community relationships among individuals and between the people and their government.”

Among the new and updated topics readers will find:

  • Dynamic Scoring by Douglas Holtz-Eakin, Director of the Congressional Busget Office.
  • Corporate Tax Integration by Glenn Hubbard, former chairman of the Council of Economic Advisers and professor at Columbia University.
  • Portfolio Choice by James Poterba, member of the President's Advisory Panel on Federal Tax Reform and professor at the Massachusettss Institute of Technology.
  • Fiscal Disparities by Helen F. Ladd, associate Director of the Sanford Institute and professor at Duke University.
  • National Retail Sales Tax by William Gale, co-director of the Urban-Brookings Tax Policy Center.

Each of these essays begin with a brief definition and introduction of the topic, followed by in-depth explanations by some of the nation's best tax minds and concluding with additional reading lists. As a result, readers are brought up to date on a variety of issues in a user-friendly but comprehensive manner.

The Encyclopedia also explains and reviews:

  • Fundamental economic theories, concepts and behavior;
  • Universal tax topics like income tax and child tax credits;
  • Specialized economic and tax concepts;
  • Technical articles on excise corporate tax integration;
  • Types of taxes levied in the United States and abroad;
  • Issues of tax measurement, accounting, administration, analysis and institutions;
  • Related public finance issues.

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