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Ranking State Tax Systems: Progressivity, Adequacy, EfficiencyFred ThompsonWillamette University - Atkinson Graduate School of Management Ken BeattyWillamette University - Public Policy Research Center Jon ThompsonWillamette 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 seriesDate posted: October 10, 2012 ; Last revised: October 24, 2012Suggested CitationContact Information
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