Corruption and Tax Structure in American States

30 Pages Posted: 23 Sep 2020

See all articles by Cheol Liu

Cheol Liu

KDI School of Public Policy and Management

John L. Mikesell

Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

Date Written: September 16, 2020

Abstract

We examine the extent to which public corruption influences the tax structure of American states. After controlling for other tax structure influences, we find that states with greater measured public corruption have more complex tax systems, have higher tax burdens, rely more heavily on regressive indirect taxes, and have smaller shares of their tax burdens with initial impact on business.These are significant structural impacts on the tax systems.

Suggested Citation

Liu, Cheol and Mikesell, John L., Corruption and Tax Structure in American States (September 16, 2020). Available at SSRN: https://ssrn.com/abstract=3693607 or http://dx.doi.org/10.2139/ssrn.3693607

Cheol Liu (Contact Author)

KDI School of Public Policy and Management ( email )

263 Namsejong-ro
Sejong-si 30149
Korea, Republic of (South Korea)

John L. Mikesell

Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) ( email )

1315 East Tenth Street
Bloomington, IN 47405
United States
812-855-0732 (Phone)
812-877-7802 (Fax)

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