Reference Sources
The Encyclopedia of Taxation and Tax Policy by Call Number: HJ2305 .E53 2005ISBN: 0877667527Publication Date: 2005-10-01
Tax Data and Statistics
- Tax StatisticsContains statistics about taxes collected from businesses and individuals, income reported, and the IRS budget. From the IRS.
- IRS Data BookThe IRS Data Book provides data on collecting the revenue, issuing refunds, enforcing the law, assisting the taxpayer, and the budget and workforce. It also presents lists of principal officers and the IRS organization chart.
- State Tax CollectionsInformation on taxes collected by state governments: income, property, sales/gross receipts, license, and more. From the U.S. Census.
Tax Articles
- Accounting and TaxIndexes scholarly and trade publications, books, annuals, and newspapers in the fields of domestic and foreign accounting and taxation. Provides current accounting, taxation, and financial management information.
- VitalLaw This link opens in a new windowVitalLaw provides in-depth legal analysis on several topics -- human resources, labor/employment, tax, health, antitrust, and more -- with forms, articles, recent decisions, and guides. Provided by the generous support of the Georgetown Law Library.
- Tax Analysts Web ServicesA nonprofit publisher that provides in-depth tax information worldwide. Provided by the generous support of the Georgetown Law Library.
More about taxes
- US Treasury Resource CenterThe Treasury Resource Center contains information and documents that are organized by topic area: Economic Policy, Tax Policy, Data Center, Financial Education, Financial Sanctions, Illicit Finance, and FAQ.
- Alcohol and Tobacco Tax and Trade Bureau (TTB) - Formally ATF"Our mission is to collect Federal excise taxes on alcohol, tobacco, firearms, and ammunition and to assure compliance with Federal tobacco permitting and alcohol permitting, labeling, and marketing requirements to protect consumers"
- US Code Title 26: INTERNAL REVENUE CODEThe U.S. Code on Cornell's Legal Information Insitute can be searched by title and chapter, table of contents, popular names table (at the bottom of the table of contents) or keyword. The Currency links the U.S. Code to statutes passed but not yet codified.
- Tax CourtThe Tax Court has authority to hear tax disputes concerning notices of deficiency, notices of transferee liability, certain types of declaratory judgment, readjustment and adjustment of partnership items, review of the failure to abate interest, administrative costs, worker classification, and review of certain collection actions. It also issues Tax Memorandums to clarify points of disputes.
- The Truth About Frivolous Tax ArgumentsThis document describes and responds to some of the more common frivolous arguments made by individuals and groups who oppose compliance with the federal tax laws.
Tax and Budget Policy
- Tax FoundationProvides policy guides, research, and statistics about U.S. and state/local taxes. Calculates "Tax Freedom Day" each year. Generally critical of taxes.
- Committee for a Responsible Federal BudgetPapers and publications about fiscal policy and budgeting. Generally focused on U.S. fiscal policy, in particular Federal spending levels.
- Tax PolicyTreasury explanations of revenue estimates and the impact of current/proposed tax laws.
Tax History
- History of the U.S. Income Taxfrom the Library of Congress.
- Tax History ProjectHistorical tax forms, tax returns released by U.S. Presidents and Presidential candidates, and other documents relating to the history of taxes in America. From Tax Analysts.
Metasites
- Financial Web: TaxesEducate yourself on mortgages, loans, banking & credit, investing, retirement, insurance, taxes, real estate, and financial planning.
- Federation of Tax Administrators (FTA)The Federation of Tax Administrators (FTA) was organized in 1937 to improve the quality of state tax administration by providing services to state tax authorities and administrators. Page includes state comparisons of different types of taxes, collections, and rates. Links to all state revenue agencies and forms.
- TaxProf Blog"Posts cover covers tax law and policy, with forays into law school news. Author: Paul L. Caron, a law professor and director of faculty projects at the University of Cincinnati College of Law, edits TaxProf Blog, which is part of the Law Professor Blogs Network, of which he is publisher and editor-in-chief." from ABA.
- American Bar Association, Section of TaxationIncludes related listservs, access to Pro Bono services, and TaxTips4U.
- Tax Policy CenterThe Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is made up of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government.
- Institute on Taxation and Economic Policy (ITEP)"The Institute on Taxation and Economic Policy (ITEP) is a non-profit, non-partisan research organization that works on federal, state, and local tax policy issues. ITEP's mission is to ensure that elected officials, the media, and the general public have access to accurate, timely, and straightforward information that allows them to understand the effects of current and proposed tax policies. ITEP’s work focuses particularly on issues of tax fairness and sustainability."
- Tax, Accounting and Payroll Sites DirectoryMetasite with links to HR's payroll, accounting, and tax related information.
Classification Systems
- North American Industry Classification System (NAICS)The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy.
- Standard Industrial Classification (SIC)Older codes system used in the US. Replaced by NAICS
