Changing Revenue Policy in the United States: An Overview of the Record and Perennial Puzzles

28 Pages Posted: 29 Dec 2005

See all articles by John L. Mikesell

John L. Mikesell

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

Abstract

The past quarter century has produced little change in the government revenue share of gross domestic product in the United States. The federal share has fallen, but the state and local share has increased. There has been no great change among revenue sources, certainly nothing like the flight from the property tax that characterized the prior decade. Several issues have dominated revenue policy discussions over the last quarter century. These include the role of the property tax, realignment of the federal tax base away from income, tax simplification, and base broadening. There have been no definite solutions to date.

Suggested Citation

Mikesell, John L., Changing Revenue Policy in the United States: An Overview of the Record and Perennial Puzzles. Public Budgeting & Finance, Vol. 25, No. 4S, pp. 99-126, December 2005, Available at SSRN: https://ssrn.com/abstract=857749 or http://dx.doi.org/10.1111/j.1540-5850.2005.00006.x

John L. Mikesell (Contact Author)

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

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