Abstract

 


 



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

The Association for Budgeting and Financial Management Research Conference, New York City, October 12, 2012

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: 18

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

JEL Classification: H70, H71

working papers series


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Date posted: October 10, 2012 ; Last revised: October 24, 2012

Suggested Citation

Thompson, Fred, Beatty, Ken and Thompson, Jon Crowley, Ranking State Tax Systems: Progressivity, Adequacy, Efficiency (October 12, 2012). The Association for Budgeting and Financial Management Research Conference, New York City, October 12, 2012. 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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