State Tax Policy: A Political Perspective

State tax systems are in trouble. Revenue collecting methods developed more than a half-century ago are straining to deal with 21st century economies. Globalization and e-commerce are changing how people work and shop, devolution has shifted responsibility from the federal government to the states, and tax incentives have become the weapon of choice in the battle for business. All this, as antitax messages have become a campaign staple, has made creating tax policy more challenging than ever. In the updated third edition of State Tax Policy: A Political Perspective, David Brunori analyzes these and other critical challenges facing state governments.