Federalism Through Tax Interdependence : An Overview.

Analyzes four instruments of indirect Federal revenue transfers to State and local governments, providing rough estimates of the relative magnitude of each. Examines Federal income tax exclusion for bonds issued by sub-Federal Governments (tax-exempt bonds), the Federal estate tax credit for State d...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2001.
Series:	U.S. Congressional Research.
Subjects:	Inheritance and transfer tax. Federal government. Tax incentives. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Analyzes four instruments of indirect Federal revenue transfers to State and local governments, providing rough estimates of the relative magnitude of each. Examines Federal income tax exclusion for bonds issued by sub-Federal Governments (tax-exempt bonds), the Federal estate tax credit for State death taxes, the itemized deduction for sub-Federal property taxes, and the itemized deduction for sub-Federal income taxes under the Federal income tax.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.