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ERIC Number: ED463577
Record Type: Non-Journal
Publication Date: 2001
Pages: 160
Abstractor: N/A
Reference Count: N/A
ISBN: N/A
ISSN: N/A
Financing State and Local Government: Future Challenges and Opportunities.
Wildasin, David E.; Childress, Michael T.; Hackbart, Merl; Lynch, Lawrence K.; Martie, Charles W.
This report focuses on state and local taxation in the state of Kentucky. It looks into what "the ideal" tax system looks like and how Kentucky's system compares, whether the current system will provide adequate revenue for the long-term, whether the tax system is efficient, how fair and equitable the tax system is, and whether the state is competitive with respect to the taxation of business. There are eight chapters: (1) "Tax Reform in Kentucky: Principles and Practice"; (2) "Recent Trends in Kentucky State and Local Tax Policy"; (3) "Sales Taxation in Kentucky: Problems and Prospects"; (4) "Tax Equity in Kentucky: Family Tax Burdens and the Question of Fairness"; (5) "Business Taxes in Kentucky"; (6) "Local Government Finances in Kentucky"; (7) "The Impetus for Tax Modernization: Economic, Demographic, and Political Change"; and (8) "Tax Reform: Review and Perspective." A glossary of tax-related terms is included after the summary, and a CD-ROM providing fully indexed access to reports on Kentucky state and local finance is included on the back cover. (Contains 48 figures and 26 tables.) (RT)
Publication Type: Books; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Kentucky Long-Term Policy Research Center, Frankfort.
Identifiers - Location: Kentucky