The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
This report outlines the problems underlying the erosion of Detroit's property tax base--a factor that contributed to the city's bankruptcy in 2013. It offers recommendations for reform at the local and state level, as well as insight and analysis to help policy makers across the country protect their communities from economic decline.
"New South? Not really. A compelling demonstration that the South's regressive taxation wreaks so much havoc that the federal government has no choice but to swoop in at great cost and attempt to band-aid all the poverty and dysfunction. The best argument yet for a new federalism that says enough is enough."—David B. Grusky, Stanford University “Taxing the Poor makes extremely important points that are not now—but must be—part of the American discussion of poverty and social policy. The authors make these points with fascinating details on the history of how we got to this place. Bravo to Newman and O’Brien for thoroughly laying out a politcal economy of taxation.”—Robin Einhorn, author of American Taxation, American Slavery
Unlike most of their immigrant counterparts, up until the turn of the twentieth century most Mexicans and Mexican Americans did not settle permanently in Michigan but were seasonal laborers, returning to homes in the southwestern United States or Mexico in the winter. Nevertheless, during the past century the number of Mexicans and Mexican Americans settling in Michigan has increased dramatically, and today Michigan is undergoing its third “great wave” of Mexican immigration. Though many Mexican and Mexican American immigrants still come to Michigan seeking work on farms, many others now come seeking work in manufacturing and construction, college educations, opportunities to start businesses, and to join family members already established in the state. In Mexicans and Mexican Americans in Michigan, Rudolph Valier Alvarado and Sonya Yvette Alvarado examine the settlement trends and growth of this population, as well as the cultural and social impact that the state and these immigrants have had on one another. The story of Mexicans and Mexican Americans in Michigan is one of a steadily increasing presence and influence that well illustrates how peoples and places combine to create traditions and institutions.
This Second Edition provides an updated and succinct, yet highly informative overview of the key issues surrounding taxation and international law from Reuven Avi-Yonah, a leading authority on international tax. This small but powerful book surveys the nuances of the varying taxation systems, offering expert insight into the scope, reach and nature of international tax regimes, as well as providing an excellent platform for understanding how the principles of jurisdiction apply to tax and the connected tools that are used by countries in imposing taxes. It includes new material on BEPS, the EU Anti Tax Avoidance Package, and the US Tax Cuts and Jobs Act.
This accessible, engaging text examines the impact of the trends that have shaped Michigan’s economy, and offers innovative solutions to the current economic crisis. Charles Ballard’s illuminating book explores the structure of Michigan’s economy, including its roots in agriculture, the rise and fall of the automotive industry, and the long-term decline of manufacturing. Ballard proposes that investing in education to create a highly skilled workforce can help Michigan’s people to compete in the rapidly evolving global economy. Discussing the state’s transportation infrastructure, environment, public expenditures, and tax system, Ballard describes how changes in attitudes, policies, and political institutions will help to promote economic recovery and growth.
