Introduction

Abstract

This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book presents prominent tax experts providing information and analysis on significant tax issues relating to state and local governments, the federal government, and international tax questions. It aims to locate information about state and local tax issues, federal tax issues, and international tax comparisons in one place. The book offers at the very least a starting point on almost any major research topic relating to taxation, and in many cases it may offer a person everything that is required for his or her needs. It focuses on state and local taxation, with the emphasis on the major sources of state and local tax receipts, including the sales tax, property taxes, and the personal income tax. The book concludes with international tax comparisons for European countries, east Asian countries, including Japan, Korea, Taiwan, and China, and North American countries.