Abstract

http://ssrn.com/abstract=1690614
 
 

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Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’


David Gamage


University of California, Berkeley - Boalt Hall School of Law

Jeremy Bearer-Friend


University of California at Berkeley


State Tax Notes, Vol. 58, No. 2, 2010
UC Berkeley Public Law Research Paper No. 1690614

Abstract:     
This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like ‘‘tax cuts’’ and ‘‘tax hikes.’’ By adopting a new baseline for defining those terms, states can increase the likelihood of using tax rate adjustments to cope with fiscal volatility rather than more harmful spending fluctuations.

Number of Pages in PDF File: 12

Keywords: Fiscal Volatility

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Date posted: October 12, 2010  

Suggested Citation

Gamage, David and Bearer-Friend, Jeremy, Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’. State Tax Notes, Vol. 58, No. 2, 2010; UC Berkeley Public Law Research Paper No. 1690614. Available at SSRN: http://ssrn.com/abstract=1690614

Contact Information

David Gamage (Contact Author)
University of California, Berkeley - Boalt Hall School of Law ( email )
215 Boalt Hall
Berkeley, CA 94720-7200
United States
Jeremy Bearer-Friend
University of California at Berkeley ( email )
310 Barrows Hall
Berkeley, CA 94720
United States
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