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Can state and local governments rely on alternative tax sources?

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  • William F. Fox

Abstract

State governments are much more likely than their local counterparts to depend on taxes other than sales, property, and personal income taxes. Excises on alcohol, beer, tobacco, gambling, and business taxes are among the alternative taxes. Local governments, on the other hand, are more likely to impose user fees. Reliance on these alternative state tax sources in aggregate has diminished over the past several decades, despite a pattern of rate increases and new gambling alternatives. Competitive pressures between states and with the federal government are likely to continue limiting reliance on these alternatives. Further, the same competitive forces are reshaping state corporate taxes to operate more like taxes on consumption than the traditional focus on taxing corporate production. In addition, states are seeking to broaden the set of business taxpayers to include those exploiting the state’s market and noncorporate businesses.

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Bibliographic Info

Article provided by Federal Reserve Bank of St. Louis in its journal Regional Economic Development.

Volume (Year): (2010)
Issue (Month): Oct ()
Pages: 88-101

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Handle: RePEc:fip:fedlrd:y:2010:i:oct:p:88-101:n:v.6no.1

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Keywords: State finance ; Local finance;

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  1. Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2004. "Horizontal And Vertical Indirect Tax Competition : Theory And Some Evidence From The Usa," The Warwick Economics Research Paper Series (TWERPS) 704, University of Warwick, Department of Economics.
  2. Mark W. Nichols & Mehmet Serkan Tosun, 2007. "The Income Elasticity of Casino Revenues: Short-Run and Long-Run Estimates," Working Papers 07-015, University of Nevada, Reno, Department of Economics & University of Nevada, Reno , Department of Resource Economics.
  3. Thomas A. Garrett & Cletus C. Coughlin, 2007. "Inter-temporal differences in the income elasticity of demand for lottery tickets," Working Papers 2007-042, Federal Reserve Bank of St. Louis.
  4. Michael F. Lovenheim, 2007. "How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling," Discussion Papers 06-040, Stanford Institute for Economic Policy Research, revised Oct 2009.
  5. Landry, Craig E. & Price, Michael K., 2007. "Earmarking lottery proceeds for public goods: Empirical evidence from U.S. lotto expenditures," Economics Letters, Elsevier, vol. 95(3), pages 451-455, June.
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