Ranking State Tax Systems: Progressivity, Adequacy, Efficiency

11 Pages Posted: 10 Oct 2012 Last revised: 14 Nov 2013

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

Date Written: 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.

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

JEL Classification: H70, H71

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

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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