Just in...Tax encyclopedia

The Encyclopedia of Taxation & Tax Policy, Second Edition, is a publication of the Urban Institute (UI). Over 200 entries, in essay form, run alphabetically from "Ability to pay" to "Zoning, property taxes, and exactions," and range topically from the broad, "Fairness in taxation," to the narrow, "Inverse elasticity rule." The contributors are drawn largely from the National Tax Association (NTA), an association of tax professionals in the public sector. (HJ2305 E53 2005)