State tax systems policy making for fiscal stability

"State governments are responsible for most of the direct domestic spending that affects the well-being of their citizens. Fiscal stability, important for state governments to serve the public, is influenced by both state tax systems and spending programs. This important new book explores how s...

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Bibliographic Details
Main Author Qiao, Yuhua (Author)
Format Electronic eBook
LanguageEnglish
Published New York, NY : Routledge, 2025.
Subjects
Online AccessFull text
ISBN9781040322314
104032231X
9781003494324
1003494323
9781040322338
1040322336
9781032798868
1032798866
9781032798851
1032798858
Physical Description1 online resource

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100 1 |a Qiao, Yuhua,  |e author. 
245 1 0 |a State tax systems  |h [electronic resource] :  |b policy making for fiscal stability /  |c Yuhua Qiao. 
264 1 |a New York, NY :  |b Routledge,  |c 2025. 
300 |a 1 online resource 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty 
520 |a "State governments are responsible for most of the direct domestic spending that affects the well-being of their citizens. Fiscal stability, important for state governments to serve the public, is influenced by both state tax systems and spending programs. This important new book explores how states' tax systems have changed, particularly in the aftermath of the Great Recession, why changes were made, and how these policies contributed to state fiscal stability. Author Yuhua Qiao examines tax systems including state personal income tax, corporate income tax, sales and use tax, fuel tax, health care provider tax, and sin taxes. As fiscal stability largely depends on a tax system with a broad base and diverse sources, this book pays special attention to how changes affect the tax base, as well as the challenges and opportunities states face in broadening it. Case studies within the book provide a rich discussion about the context under which a tax reform is adopted as well as its repercussions. The first book dedicated to a comprehensive examination of tax policy changes at the state level since the Great Recession, State Tax Systems: Policy Making for Fiscal Stability will help state government officials, public finance scholars, and students gain a better understanding of a given tax policy's impact on state fiscal health over the long term"--  |c Provided by publisher. 
588 |a OCLC-licensed vendor bibliographic record. 
650 0 |a Taxation  |z United States  |x States. 
650 0 |a Fiscal policy  |z United States  |x States. 
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