Accounting

TAX FORMS AND INSTRUCTIONS

U.S. Internal Revenue Service

Arizona Department of Revenue

Other States
 

TAX RESEARCH MANUAL

West's Federal Tax Research (print book - various editions)

This page has three categories of sources:

1. CCH Tax Research Network
   Database (ASU access only): https://libguides.asu.edu/cchtax
   
   Provides an integrated search of the tax requirements for businesses and individuals covering interpretive materials, the tax code for the U.S. and the 50 states, tax court decisions, and other code enforcement documents.
   
   
2. RIA Checkpoint Tax
   Database (ASU access only): https://libguides.asu.edu/riatax
   
   Cross searches primary sources and editorial analysis for federal, state, and some local taxes.  Includes separate practice areas for searching estate planning, pensions and benefits, international taxation, and payroll taxation.   
   
   
3. Tax Guide for Investors - Tax Help Center
   Website: http://www.fairmark.com/returns/index.htm
   
   Provides tax help resources geared to investors and specific investment instruments.

STATE AND LOCAL

1. All States Tax Handbook
   Book: KF 6750 .A93 Hayden Journals (latest in Reference) and other locations (ended in 2014)
   
   Annually published comparative tables of all major taxes imposed by the states and the District of Columbia. Included tax calendars for payment and reporting dates. Useful for historical comparisons.
    
2. Federation of Tax Administrators: State Comparisons
   Website: http://www.salestaxinstitute.com/resources/rates
   
   Shows current state income, sales, and excise tax rates and related tax data.
    
3. Payroll Taxes: State Tax Research
   Website: http://www.payroll-taxes.com/state-tax/arizona
   
   Describes payroll withholding requirements and rates at the federal and state levels for everything from social security to unemployment insurance. Includes minimum wage and termination pay requirements.
    
4. Sales Tax Rates
   Website: http://salestaxinstitute.com/sales_tax_rates.php
   
   Lists the sales tax rate and range of local rates for each state.
    
5. SalesTaxSupport.com - Sales Tax by State
   Website: http://www.salestaxsupport.com/sales-tax-information/states-sales-tax-by-state/us-sales-tax
   
   Shows sales tax rates for each state and the local rules defining which transactions are taxed and when out-of-state sales have a local connection (nexus) that can be taxed.
    
6. State Tax Policy and Data
   Website: http://taxfoundation.org/tax-topics/state-taxes
   
   Reports on the tax and spending policy of each state and provides rankings in various categories.
    
7. Tax Burdens Comparison
   Website: http://cfo.dc.gov/page/tax-burdens-comparison
   
   Compares the tax burden for the major tax types (income, real property, sales and automotive) in all the states and 51 cities.
    
8. Tax Policy Center: Tax Facts, State
   Website: http://www.taxpolicycenter.org/TaxFacts/listdocs.cfm?topic2id=90 
   
   Compiles state comparisons of various tax rates and revenue sources.

INTERNATIONAL

9. EIU Country Commerce and Financial Services Reports
   Database (ASU access only): https://libguides.asu.edu/econointelunit
   
   Describes the operating conditions and tax laws for commercial entities and financial services in major countries around the world.
    
10. KPMG Taxation of International Executives
    Website: https://home.kpmg.com/xx/en/home/insights/2009/06/taxation-international-executives.html
    
    Offers booklets for countries worldwide on handling taxes and social security for employees assigned overseas.
     
11. OECD iLibrary
    Database (ASU access only): https://libguides.asu.edu/oecdilib
    
    Searches and provides access to OECD periodicals, books, working papers, and statistical databases.  Topics include country comparisons of tax policies and practices.
     
12. Worldwide tax summaries online
    Website: http://www.pwc.com/gx/en/tax/corporate-tax/worldwide-tax-summaries/taxsummaries.jhtml
    
    Summarizes key elements of corporate and individual taxes in 117 countries worldwide, covering tax rates and major features of the tax laws.

STATE AND LOCAL

1. Arizona Department of Revenue Reports and Research
   Website: www.azdor.gov/ReportsResearch.aspx
   
   Provides access to various tax reports including the monthly Tax Facts summarizing all state tax collections as well as transaction privilege taxes at the state, county, and city level.
    
2. State and Local Governments Tax Collections
   Website: http://www.census.gov/govs/www/taxgen.html
   
   Reports the taxes collected in each state for up to 25 tax categories, and gives quarterly estimates of state and local tax revenues.

NATIONAL

3. IRS Tax Statistics
   Website: http://www.irs.gov/uac/Tax-Stats-2
   
   Compiles statistics on taxes paid to the IRS by businesses and individuals.
    
4. Tax Foundation: Data
   Website: http://taxfoundation.org/data   
   
   Provides data tables on tax rates, collections, and tax burdens at the state and federal level.

INTERNATIONAL

5. OECD iLibrary
   Database (ASU access only): https://libguides.asu.edu/oecdilib
   
   Searches and provides access to OECD periodicals, books, working papers, and statistical databases.  Includes statistical data on taxation in OECD and other countries.
    
6. Tax Policy Center: Tax Facts
   Website: http://www.taxpolicycenter.org/taxfacts/index.cfm  
   
   Compiles U.S. data on individual and corporate income taxes, high and low income groups, personal wealth, payroll taxes, estate and gift taxes, and excise taxes. Also provides state comparisons and international comparisons.
    
7. World Tax Database
   Website: http://www.bus.umich.edu/otpr/otpr/default.asp
   
   Collects historical data on tax revenues, government expenditures, and tax rates for countries and U.S. states. Covers 1913, 1927, 1932, and 1934-2000 but data can be spotty in some areas.