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The effects of economic conditions and tax structures on state tax revenue flow

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  • Bradley Braun
  • Yasuji Otsuka

Abstract

Tax portfolio literature has focused on deriving the optimal composition of the tax structure for a particular state. However, tax revenue flow is influenced by both tax structure and economic conditions which are unique for each state. Therefore, the literature has been unable to generalize the characteristics of optimal tax structures. This paper examines the contribution of a state's economic condition, as well as the tax structure, to the growth and variability of tax revenue flow. In addition, the optimal tax portfolio is studied for changes in revenue growth targets and economic conditions. Copyright International Atlantic Economic Society 1998

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  • Bradley Braun & Yasuji Otsuka, 1998. "The effects of economic conditions and tax structures on state tax revenue flow," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 4(3), pages 259-269, August.
    • Handle: RePEc:kap:iaecre:v:4:y:1998:i:3:p:259-269:10.1007/bf02294895
    DOI: 10.1007/BF02294895
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    1. Harmon, Oskar Ragnar & Mallick, Rajiv, 1994. "The Optimal State Tax Portfolio Model: An Extension," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 395-401, June.
    2. Bradley M. Braun & L. E. Johnson & Robert D. Ley, 1993. "State Revenue Shortfalls," American Journal of Economics and Sociology, Wiley Blackwell, vol. 52(4), pages 385-397, October.
    3. Harmon, Oskar Ragnar & Mallick, Rajiv, 1994. "The Optimal State Tax Portfolio Model: An Extension," National Tax Journal, National Tax Association, vol. 47(2), pages 395-401, June.
    4. Gentry, William M. & Ladd, Helen F., 1994. "State Tax Structure and Multiple Policy Objectives," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 747-772, December.
    5. Gentry, William M. & Ladd, Helen F., 1994. "State Tax Structure and Multiple Policy Objectives," National Tax Journal, National Tax Association, vol. 47(4), pages 747-72, December.
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    5. Yilin Hou, 2005. "Fiscal Reserves and State Own-Source Expenditure in Downturn Years," Public Finance Review, , vol. 33(1), pages 117-144, January.

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