Complex Organizations 220

Selected Reference Bibliography

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KF for Law/Legal/Legislative reference books. Examples:

• West's Encyclopedia of American Law (available online or in print)
  A good overview of many legal topics--policy issues and historical background.
  MH/Main Reference KF 154 W47 2005 Ref.
  
• Black's Law Dictionary
  Quick lookup of legal terminology
  MH/Main Reference KF 156 B53 1990 Ref.
  
• Dictionary of Law online in Oxford Reference Online
  
• Congress and the Nation
  Analysis of the actions of Congress on major topics throughout the congressional term. Arranged chronologically and then by topic area.
  MH/Main Reference KF 49 C653 Ref. (newest=2004)
  
• 2008 U.S. Master Tax Guide
  Guide to the 2004 tax code geared toward explaining taxes for preparation of tax forms.
  MH/Main Reference KF 6272.5 C59 2008 Ref.
• 2008 State Tax Handbook (Massachusetts)
  Same as above, for the state.
  MH/Main Reference KF 6369.3 S73 2008 Ref.
  
• Tax Reform: A Reference Handbook
  Basic introduction/overview of history and issues with suggested resources
  MH/Main Reference KF 6289 .J87 2000 Ref.
  

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HA - HJ for statistics, economics, finance, etc.  Examples:

• New Palgrave Dictionary of Economics
  Explanation of various specialized economics and finance terms and concepts.
  MH/Main Reference HB 61 N49 1987 Ref.
  
• Dictionary of Economics online in Oxford Reference Online
  
• Statistical Abstract of the United States (available online or in print)
  Pulls together statistical tables from numerous government, and other, sources.
  MH/Main Reference HA 202 2006/07 Ref.
  
• Economic Report of the President (available online or in print)
  Annual report from the White House on the economic shape of the country.
  MH/Main Reference HC 106.5 A272 2007 Ref.
  
• CQ's Desk Reference on the Federal Budget
  A kind of FAQ on the U.S. budget
  MH/Main Reference HJ 2051 W43 1998 Ref.
  
• Facts & Figures on Government Finance
  Lots of data/statistics on tax dollars (produced by The Tax Foundation)
  MH/Main Reference HJ 2051 T25 no.38 2004 Ref.
  
• Guide to Economic Indicators
  Explains the terminology and methods for calculating major indicators, like GDP.
  MH/Main Reference HC 103 F9 2000 Ref.
  

• Documents (the law itself) and other primary sources
  **These are often easier to use in print, but tax laws and regs are also available online**
  • Internal Revenue Code (available online as Title 26 of USCode)
    The current U.S. (federal) tax laws as codified.
    in the 4th floor stacks @ KF 6276.526 A19 I57 2004
  • Internal Revenue Acts
    The individual laws that make up the the federal tax code.
    in the 4th floor stacks @ KF 6276.5265 A19 U54 (date)
  • Federal Tax Regulations
    The regulations that have been adopted to clarify procedural details of following the tax laws.
    in the 4th floor stacks @ KF6301 A42 (date)
  • United States Code - Congressional and Adminis. News
    The entire U.S. Code (not just the tax law), including various notes and legislative histories.
    in the 4th floor stacks@ KF 48
    
  • Final Report of the President's Advisory Panel on Federal Tax Reform
    
    
• Political Analysis -- two specialized magazines devoted to following and analyzing Congress:
  • CQ Weekly
    on level 2 1/2 north, alphabetically with other periodicals
    
  • National Journal
    on level 2 1/2 south, alphabetically with other periodicals
    

Sample Subject Headings:

• for books on general tax law and regulation, try:
  • Taxation -- United States [or individual states]
  • Taxation -- Law and Legislation -- United States [or individual states]
  • Tax Administration and Procedures -- United States
  • Tax Incidence -- United States
    
    
• for books on general economic policy, try:
  • Public Policy (Law) -- United States
  • United States -- Economic Policy
  • Public Interest
    
    
• for books on particular tax policy, try (for example):
  • Family -- Taxation -- United States [or individual states]
  • Luxuries -- Taxation
  • Income Tax -- United States
  • Sales Tax -- United States  

These are databases which index large groups of journals in particular fields of study. Searching them will provide a list of possible articles on your topic. A few possible subject terms are given as examples for each database -- but this is not an exhaustive list. You might also want to mix and match, or follow the pattern and try other concepts.

• P.A.I.S. (Covers public policy, politics, international relations)
  'taxation' / 'tax planning' / 'divorce--tax aspects' /'capital gains tax' / 'United States--tax policy'
  
• EconLit (Covers economics)
  'taxation and subsidies' / 'optimal tax' / 'national taxation, revenue and subsidies' / 'welfare theory'
  
• America: History & Life (Covers history, focusing on North American history)
  'taxation' and 'federal government'

Following are hybrid databases which both serve as indexes, like those above, and also provide direct access to the articles or documents.

• Academic Search Premier (Interdisciplinary and very large, but note: Not all articles are available in full text)
• Lexis/Nexis (Public laws, U.S. and state codes and regulations, case law, law review journals, and news sources. Note: Can be hard to search)
• Congressional Universe (documents of the U.S. Congress -- recent bills, public laws, congressional reports and testimony at hearings)

• U.S. Government Agencies and Offices:
  • Congressional Budget Office (CBO)
    [http://www.cbo.gov]
  • Treasury Department - Office of Tax Policy
    [http://www.treas.gov/offices/tax-policy/]
  • Internal Revenue Service
    [http://www.irs.ustreas.gov]
  • Office of Management and Budget
    [http://www.whitehouse.gov/omb/]
  • THOMAS - Legislative Information on the Internet
    [http://thomas.loc.gov]
  • Economic Statistics Briefing Room
    [http://www.whitehouse.gov/fsbr/esbr.html]
    
• Independent Organizations and Centers:
  • The Tax Foundation
    [http://www.taxfoundation.org/]
  • Tax Policy Center - joint venture of The Urban Institute and Brookings
    [http://www.taxpolicycenter.org]