THOMAS F. POGUE is Professor of Economics at the University of Iowa. His research on tax policy is widely published in professional journals. He has also served as a consultant to numerous state and local governments on questions of tax policy and economic development.

• Foreword by Frederick D. Stocker Introduction State Business Taxation: Description and Rationales What Taxes Do States Impose on Business? by Steven Galginaitis How Should Businesses be Taxed? by William H. Oakland Local Business Taxation and the Tiebout Model by Robert H. Aten State Taxation of Corporate Income Perspectives on the Reform of UDITPA by George N. Carlson, Gerald M. Godshaw, and Jeffrey L. Hyde Market Versus Production States: An Economic Analysis of Apportionment Principles by James Francis and Brian H. McGavin Federal Collection of State Corporate Income Taxes by Robert P. Strauss The Impact of State Corporate Income Taxes on the Economic Condition of the United States by Robert N. Mattson Exporting of State Taxes Techniques of Tax Exporting by William R. Brown The Role of Corporations in Tax Exporting by Burns Stanley Economic Analysis and Expert Testimony in Commerce Clause Challenges by Ferdinand P. Schoettle State Taxation of Telecommunications Critical Issues in State Taxation of Telecommunications by Walter Hellerstein Apportionment of Telecommunications Interstate Attributes for Income, Consumption, and Property Tax Purposes by Patrick J. Nugent State Taxation of Multistate Banking Economic Effects of One State Enacting Destination Source Taxation of Financial Institutions by Thomas S. Neubig Neutral Taxation of Financial Institutions During the 1990s by William F. Fox and Michael P. Kelsay State Taxation of Insurance Companies Overview of State Insurance Taxation by John W. Weber, Jr. Economic Issues in State Taxation of Insurance Companies by Thomas S. Neubig and Michael Vlaisavljevich Neutrality in State Insurance Taxation by Martin F. Grace and Harold D. Skipper, Jr. Insurance Taxation: Policyholder Dividends and Insolvencies by James Barrese Environmental Taxes and Fees State Environmental Taxes and Fees by Joseph J. Cordes State and Local Government Initiatives to Tax Solid and Hazardous Waste by Robert A. Bohm and Michael P. Kelsay Epilogue: Goals and Strategies for Business Tax Reform Selected Bibliography Index About the Contributors

THOMAS F. POGUE is Professor of Economics at the University of Iowa. His research on tax policy is widely published in professional journals. He has also served as a consultant to numerous state and local governments on questions of tax policy and economic development.

• Foreword by Frederick D. Stocker Introduction State Business Taxation: Description and Rationales What Taxes Do States Impose on Business? by Steven Galginaitis How Should Businesses be Taxed? by William H. Oakland Local Business Taxation and the Tiebout Model by Robert H. Aten State Taxation of Corporate Income Perspectives on the Reform of UDITPA by George N. Carlson, Gerald M. Godshaw, and Jeffrey L. Hyde Market Versus Production States: An Economic Analysis of Apportionment Principles by James Francis and Brian H. McGavin Federal Collection of State Corporate Income Taxes by Robert P. Strauss The Impact of State Corporate Income Taxes on the Economic Condition of the United States by Robert N. Mattson Exporting of State Taxes Techniques of Tax Exporting by William R. Brown The Role of Corporations in Tax Exporting by Burns Stanley Economic Analysis and Expert Testimony in Commerce Clause Challenges by Ferdinand P. Schoettle State Taxation of Telecommunications Critical Issues in State Taxation of Telecommunications by Walter Hellerstein Apportionment of Telecommunications Interstate Attributes for Income, Consumption, and Property Tax Purposes by Patrick J. Nugent State Taxation of Multistate Banking Economic Effects of One State Enacting Destination Source Taxation of Financial Institutions by Thomas S. Neubig Neutral Taxation of Financial Institutions During the 1990s by William F. Fox and Michael P. Kelsay State Taxation of Insurance Companies Overview of State Insurance Taxation by John W. Weber, Jr. Economic Issues in State Taxation of Insurance Companies by Thomas S. Neubig and Michael Vlaisavljevich Neutrality in State Insurance Taxation by Martin F. Grace and Harold D. Skipper, Jr. Insurance Taxation: Policyholder Dividends and Insolvencies by James Barrese Environmental Taxes and Fees State Environmental Taxes and Fees by Joseph J. Cordes State and Local Government Initiatives to Tax Solid and Hazardous Waste by Robert A. Bohm and Michael P. Kelsay Epilogue: Goals and Strategies for Business Tax Reform Selected Bibliography Index About the Contributors