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What Drives State Tax Reforms?

Author

Listed:
  • James Alm

    (Department of Economics, Tulane University)

  • Trey Dronyk-Trosper

    (Department of Economics, Tulane University)

  • Steven M. Sheffrin

    (Department of Economics, Tulane University)

Abstract

This paper discusses recent trends in state (and local) taxation, examines the prospects for reform of state tax systems, and analyzes a wide range of issues that relate to ongoing state efforts to reform their tax systems.

Suggested Citation

  • James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2016. "What Drives State Tax Reforms?," Working Papers 1621, Tulane University, Department of Economics.
    • Handle: RePEc:tul:wpaper:1621
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    File URL: http://repec.tulane.edu/RePEc/pdf/tul1621.pdf
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    References listed on IDEAS

    as
    1. James Alm & Mikhail I. Melnik, 2012. "Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions," Working Papers 1205, Tulane University, Department of Economics.
    2. George R. Zodrow, 2019. "The Property Tax as a Capital Tax: A Room with Three Views," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 15, pages 461-487, World Scientific Publishing Co. Pte. Ltd..
    3. Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room with Three Views," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 139-56, March.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2019. "Balancing the equity-efficiency trade-off in personal income taxation: an evolutionary approach," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 36(1), pages 37-64, April.

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    More about this item

    Keywords

    Tax reform; Schanz-Haig-Simons taxation.;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations

    NEP fields

    This paper has been announced in the following NEP Reports:

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