About the book
That death and taxes are unavoidable is a common refrain and that taxes are often the more onerous of the two. Indeed, among the areas of public policy that most directly impact, and affect individual citizens are those that surround taxes. In particular, their application, use, and approach are the focus of this volume. We seek to explore taxes and tax policy from a holistic approach that address a variety of beliefs and approaches, but with a particular emphasis and focus on tax policy’s impacts on local communities and individual citizens using strong social science. We welcome micro-level studies, particularly of understudied local areas, and how tax policy impacts both their budgets but also the social impact of those policies on their quality of life. We hope to draw a wide variety of perspectives on how tax policies are determined, how different tax approaches may have differing effects on those communities that use them, and how tax policy impacts social and other policy areas and the decision making, particularly at the local level. This volume is a unique exploration of this important area of public policy and has direct application to the decisions that policy makers, particularly at the local level, routinely face.