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Tax structure and public sector growth

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Author Info

  • Feenberg, Daniel R.
  • Rosen, Harvey S.

Abstract

It has been hypothesized that a jurisdiction's tax structure exerts an independent effect upon the growth of its public sector. We test this hypothesis by examining the relationship between the growth of state general expenditure and the elasticity of tax revenues with respect to income. The work takes advantage of a very careful set of income elasticities for the personal income and sales tax systems for each state, for every year from 1978 to 1983. The main conclusion is that the data do not support the notion that the form of the tax structure exerts an independent effect on public sector growth.

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File URL: http://www.sciencedirect.com/science/article/B6V76-458X3NX-61/2/3e48639969b0c4ebe24dfb31f5eba370
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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 32 (1987)
Issue (Month): 2 (March)
Pages: 185-201

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Handle: RePEc:eee:pubeco:v:32:y:1987:i:2:p:185-201

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, October.
  2. Eleanor Craig & A. Heins, 1980. "The effect of tax elasticity on government spending," Public Choice, Springer, vol. 35(3), pages 267-275, January.
  3. Borcherding, Thomas E & Deacon, Robert T, 1972. "The Demand for the Services of Non-Federal Governments," American Economic Review, American Economic Association, vol. 62(5), pages 891-901, December.
  4. Thomas J. D, 1982. "Tax Elasticity and the Growth of Local Public Expenditure," Public Finance Review, , vol. 10(3), pages 385-392, July.
  5. Courant, Paul N & Gramlich, Edward M & Rubinfeld, Daniel L, 1979. "Public Employee Market Power and the Level of Government Spending," American Economic Review, American Economic Association, vol. 69(5), pages 806-17, December.
  6. Samuel H. Baker, 1983. "The Determinants of Median Voter Tax Liability: an Empirical Test of the Fiscal Illusion Hypothesis," Public Finance Review, , vol. 11(1), pages 95-108, January.
  7. Wu, De-Min, 1973. "Alternative Tests of Independence Between Stochastic Regressors and Disturbances," Econometrica, Econometric Society, vol. 41(4), pages 733-50, July.
  8. Charles H. Breeden & William J. Hunter, 1985. "Tax Revenue and Tax Structure," Public Finance Review, , vol. 13(2), pages 216-224, April.
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Citations

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Cited by:
  1. Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  2. Alan J. Auerbach, 1990. "Public Sector Dynamics," NBER Working Papers 3508, National Bureau of Economic Research, Inc.
  3. Gilbert E. Metcalf, 1995. "Value-Added Taxation: A Tax Whose Time Has Come?," Journal of Economic Perspectives, American Economic Association, vol. 9(1), pages 121-140, Winter.
  4. Walter Misiolek & Harold Elder, 1988. "Tax structure and the size of government: An empirical analysis of the fiscal illusion and fiscal stress arguments," Public Choice, Springer, vol. 57(3), pages 233-245, June.
  5. Helen F. Ladd, 1993. "State responses to the TRA86 revenue windfalls: A new test of the flypaper effect," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 82-103.
  6. Michael Marlow & David Joulfaian, 1989. "The determinants of off-budget activity of state and local governments," Public Choice, Springer, vol. 63(2), pages 113-123, November.
  7. Alejandro Esteller-Moré & Albert Solé-Ollé, 2000. "Vertical income tax externalities and fiscal interdependence: Evidence from the US Model," Working Papers 2000/1, Institut d'Economia de Barcelona (IEB).
  8. Douglas Holtz-Eakin, 1988. "The Line Item Veto and Public Sector Budgets: Evidence from the States," NBER Working Papers 2531, National Bureau of Economic Research, Inc.
  9. Boarnet, Marlon G. & Glazer, Amihai, 2002. "Federal grants and yardstick competition," Journal of Urban Economics, Elsevier, vol. 52(1), pages 53-64, July.

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