You are confusing a couple of views here. If you have a perspective view then it's 3D and not 2D. That throws tile mapping out the window (tile-mapping would be good on a 2D top-view racing game).
Two good books I can suggest are "Tricks of the Windows Game Programming Gurus" (2D) and "Trick of the 3D Game Programming Gurus" (3D) by Andre LaMothe. They have code in C for the Windows platform, but he explains all the concepts really well, so you can make the port from there. They are heavy books though, and might be a little overkill if all you want to do is make a small racing game.
Well that is 3D. Well, more of a hybrid 3D/2D technology. The cars themselves look like they're good ol' 2D sprites, but the track is generated with 3D algorithms.
Search around the web for "perspective projections".