As Certain as Death: A Fifty-State Survey of State and Local Tax Laws

12 Pages Posted: 15 Nov 2007 Last revised: 12 Dec 2007

See all articles by Susan Pace Hamill

Susan Pace Hamill

University of Alabama School of Law

Abstract

This book surveys the most important details of income, property, general and selective sales, corporate income and other taxes for each of the fifty states. The book also discusses how the tax burden is allocated among the poor, middle classes and wealthy. It provides a picture of each state's tax and revenue sources, public school funding, and other characteristics, including population, race, religious affiliation, family income and poverty statistics, and major industries. In addition to providing a reasonable level of detail that reveals the state's strengths and weaknesses, the five categories presenting these details foster meaningful comparisons between the states. This book is an important tool for evaluating state policies from a fairness perspective; it will also be helpful to educators and others in private, government and academic sectors who are interested in business, investment, multi-jurisdictional, and education issues, as well as geographical trends addressing population, race, religion and poverty. Click here to download the foreword and methodology.

Keywords: Tax, State Tax, Local Tax, Income Tax, Property Tax, Sales Tax, Corporate Tax, State Government, Local Government, Education, Public Policy, Poverty, Population, Religion, Education

Suggested Citation

Hamill, Susan Pace, As Certain as Death: A Fifty-State Survey of State and Local Tax Laws. Carolina Academic Press, 2007, U of Alabama Public Law Research Paper No. 1027922, Available at SSRN: https://ssrn.com/abstract=1027922

Susan Pace Hamill (Contact Author)

University of Alabama School of Law ( email )

P.O. Box 870382
Tuscaloosa, AL 35487
United States
205-348-5931 (Phone)
205-348-3917 (Fax)

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