Select Entries from the NTA Encyclopedia of Taxation and Tax Policy

The complete encyclopedia is available in paperback from the Urban Institute Press. Order online at www.uipress.org or call toll-free 1-877-847-7377

• Adjusted Gross Income
• Alternative minimum tax, corporate
• Alternative minimum tax, personal
• Budget process, federal
• Budget processes, state
• Capital gains taxation
• Charitable deductions
• Child care credit
• Child tax credit
• Consumption taxation
• Dividends, double taxation of
• Earned income tax credit
• Education tax credits, higher education, federal
• Estate and gift tax, federal
• Excise taxes
• Expensing
• Fiscal federalism
• Flat tax
• Foreign tax credit
• Fringe benefits
• Health Expenditures, tax treatment of
• Horizontal equity
• Incidence of taxes
• Individual retirement accounts
• Itemized deductions
• Low-income housing credit
• Marginal effective tax rate
• Marriage penalty
• Optimal taxation
• Payroll tax, federal
• Pensions, tax treatment of
• Saving, taxes and
• Tax-exempt bonds
• Tax expenditures
• Tax reform, federal
• Value-added tax, national
• Vertical equity