11 Pages Posted: 10 Oct 2012 Last revised: 14 Nov 2013
Date Written: October 12, 2012
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.
Keywords: state and local tax systems, fairness, adequacy, neutrality
JEL Classification: H70, H71
Suggested Citation: 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: https://ssrn.com/abstract=2159486 or http://dx.doi.org/10.2139/ssrn.2159486