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Tax structure and revenue instability: the Great Recession and the states

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  • Howard Chernick
  • Cordelia Reimers
  • Jennifer Tennant

Abstract

H24; H71 Copyright Chernick et al.; licensee Springer. 2014

Suggested Citation

  • Howard Chernick & Cordelia Reimers & Jennifer Tennant, 2014. "Tax structure and revenue instability: the Great Recession and the states," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-22, December.
    • Handle: RePEc:spr:izalpo:v:3:y:2014:i:1:p:1-22:10.1186/2193-9004-3-3
    DOI: 10.1186/2193-9004-3-3
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    References listed on IDEAS

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    1. Chernick, Howard & Reschovsky, Andrew, 1997. "Who Pays the Gasoline Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(2), pages 233-259, June.
    2. Chernick, Howard, 2005. "On the Determinants of Subnational Tax Progressivity in the U.S," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(1), pages 93-112, March.
    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, vol. 44(1), pages 55-66, March.
    4. Emmanuel Saez, 2012. "Striking it Richer: The Evolution of Top Incomes in the United States (Updated with 2009 and 2010 estimates)," Technical Notes 201202, World Inequality Lab.
    5. Donald Bruce & William F. Fox & M.H. Tuttle, 2006. "Tax Base Elasticities: A Multi-State Analysis of Long-Run and Short-Run Dynamics," Southern Economic Journal, John Wiley & Sons, vol. 73(2), pages 315-341, October.
    6. 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.
    7. Chernick, Howard & Reschovsky, Andrew, 1997. "Who Pays the Gasoline Tax?," National Tax Journal, National Tax Association, vol. 50(2), pages 233-59, June.
    8. Saez, Emmanuel, 2009. "Striking it Richer: The Evolution of Top Incomes in the United States (Update with 2007 estimates)," Institute for Research on Labor and Employment, Working Paper Series qt8dp1f91x, Institute of Industrial Relations, UC Berkeley.
    9. Dye, Richard F., 2004. "State Revenue Cyclicality," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(1), pages 133-145, March.
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    Cited by:

    1. Gjerde, Kathy Paulson & Prescott, Peter & Rice, Jennifer, 2019. "The Impact of State Fiscal Policy on States' Resilience Entering the Great Recession," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 49(1), January.
    2. Phil Dean & Maclean Gaulin & Nathan Seegert & Mu-Jeung Yang, 2023. "The COVID-19 state sales tax windfall," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1408-1434, October.
    3. Yolanda Kodrzycki, 2014. "Smoothing state tax revenues over the business cycle: gauging fiscal needs and opportunities," Working Papers 14-11, Federal Reserve Bank of Boston.
    4. Thai V Le & Matthew M Young, 2023. "Regressive revenue sourcing by local governments," Urban Studies, Urban Studies Journal Limited, vol. 60(5), pages 811-828, April.

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