Legal Taxation

Taxation index of the Directorate-General for Taxation and the Customs Union
Index of links on the Taxation programmes of the European Commission. Includes speeches, public and closed consultations and Commission proposals.
www.europa.eu.int/

EUR-Lex's analytical register on Taxation
The European Union's register of all English language EU legislation relating to Tax harmonisation.
europa.eu.int/

The Future of State Taxation
Book available from the Urban Institute.
www.urban.org/

Information and Misinformation about Federal Tax Burdens
Center on Budget and Policy Priorities article arguing that the percentage of income that typical middle-class families pay in federal taxes is often overstated.
www.cbpp.org/

Progressive and Regressive Taxes Explained
Essay discussing the concepts of progressivity in taxation, the role of taxation in regulating the economy, and explaining why sales taxes are considered to be regressive.
www.psnw.com/

International Tax Review
Membership-based online journal covering various international tax issues and developments from the legal perspective.
www.internationaltaxreview.com/

Proposal for a Comprehensive Electronic Funds Transfer Tax
Suggesting replacing most or all federal taxes with a tax on electronic transfers of funds.
users.ixpres.com/

Who Pays? A Distributional Analysis of the Tax Systems in the 50 U.S. States
Study found that most states take a far greater share of income in taxes from middle- and low-income families than from the wealthy.
www.ctj.org/

Gasoline Excise Tax - Historical Revenues: Fact Sheet
A history of the national gasoline tax, including yearly revenues since it began.
www.ncseonline.org/

New York Times- IRS Is Allowing More Delinquents to Avoid Tax Bills
The Internal Revenue Service for more than a year has let many tax delinquents go without paying tax bills that total billions of dollars.
www.nytimes.com/