This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the...

Front Matter -- Copyright -- Contents -- List of contributors -- Foreword -- Acknowledgments -- Part I: Tax policy tools -- 1 Introduction to Tools for State and Local Fiscal Management -- 2 Dynamic revenue analysis: Experience of the states -- 3 Local government revenue diversification:...