From adjusted gross income to zoning and property taxes, The Encyclopedia of Taxation and Tax Policy, CD-ROM Edition offers the first complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policy-makers, and academics contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. Each essay provides the generalists with a quick and reliable introduction to many topics but also gives tax specialists the benefit of the best thinking of other experts in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The CD-ROM edition is searchable by topic, author, and keyword. Published in cooperation with the National Tax Association.