Abstract

http://ssrn.com/abstract=2159486
 


 



Ranking State Tax Systems: Progressivity, Adequacy, Efficiency


Fred Thompson


Willamette University - Atkinson Graduate School of Management

Ken Beatty


Willamette University - Public Policy Research Center

Jon Thompson


Willamette University - Public Policy Research Center

October 12, 2012

State Tax Notes, Vol. 141, No. 7, 2013

Abstract:     
A good tax system must raise sufficient revenue – and do so fairly, efficiently, transparently, and coherently. How do the tax systems of the states stack up in terms of fairness, adequacy, and neutrality? To answer this question, we assess each state’s relative performance in terms of progressivity, growth, and administrative and economic efficiency.

Number of Pages in PDF File: 11

Keywords: state and local tax systems, fairness, adequacy, neutrality

JEL Classification: H70, H71

Accepted Paper Series





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Date posted: October 10, 2012 ; Last revised: November 14, 2013

Suggested Citation

Thompson, Fred and Beatty, Ken and Thompson, Jon, Ranking State Tax Systems: Progressivity, Adequacy, Efficiency (October 12, 2012). State Tax Notes, Vol. 141, No. 7, 2013. Available at SSRN: http://ssrn.com/abstract=2159486 or http://dx.doi.org/10.2139/ssrn.2159486

Contact Information

Fred Thompson (Contact Author)
Willamette University - Atkinson Graduate School of Management ( email )
900 State Street
Salem, OR 97301
United States
503-370-6228 (Phone)
503-370-3011 (Fax)
Ken Beatty
Willamette University - Public Policy Research Center ( email )
900 State Street
Salem, OR 97301
United States
Thompson Crowley Thompson
Willamette University - Public Policy Research Center ( email )
900 State Street
Salem, OR 97301
United States
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