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Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax

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  • Duncombe, William

Abstract

Addresses how well state government tax policy in the 1980's matched the socio-economic changes they faced. Summarizes the demographic and economic trends in five northeastern states over the last twenty years.

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  • Duncombe, William, 1992. "Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(3), pages 299-313, September.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:3:p:299-313
    DOI: 10.1086/NTJ41788971
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    References listed on IDEAS

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    1. Dye, Richard F. & McGuire, Therese J., 1991. "Growth and Variability of State Individual Income and General Sales Taxes," National Tax Journal, National Tax Association, vol. 44(1), pages 55-66, March.
    2. Due, John F. & Mikesell, John L., 1983. "Sales taxation : Johns Hopkins University Press, 1983," Business Horizons, Elsevier, vol. 26(6), pages 83-84.
    3. Dye, Richard F. & McGuire, Therese J., 1991. "Growth and Variability of State Individual Income and General Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 55-66, March.
    4. Gold, Steven D., 1991. "Changes in State Government Finances in the 1980s," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 1-19, March.
    5. Gold, Steven D., 1991. "Changes in State Government Finances in the 1980s," National Tax Journal, National Tax Association, vol. 44(1), pages 1-19, March.
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    Cited by:

    1. Gary C. Cornia & Scott Grimshaw & Ray Nelson & Lawrence Walters, 2010. "The Effect of Local Option Sales Taxes on Local Sales," Public Finance Review, , vol. 38(6), pages 659-681, November.
    2. Mikesell, John L., 1997. "The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax," National Tax Journal, National Tax Association, vol. 50(1), pages 149-65, March.
    3. Mikesell, John L., 1997. "The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 149-165, March.
    4. Partridge, Mark D, 1997. "Is Inequality Harmful for Growth? Comment," American Economic Review, American Economic Association, vol. 87(5), pages 1019-1032, December.

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