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Growth and Variability of State Individual Income and General Sales Taxes

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  • Dye, Richard F.
  • McGuire, Therese J.

Abstract

Uses national aggregate time series data to estimate the trend rate of growth and the deviation from trend for several components of state general sales and individual income tax bases. The results indicate great variety in growth and variability characteristics across tax base components.

Suggested Citation

  • 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.
  • Handle: RePEc:ntj:journl:v:44:y:1991:i:1:p:55-66
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    References listed on IDEAS

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    1. Bird, Richard M., 1987. "A new look at indirect taxation in developing countries," World Development, Elsevier, vol. 15(9), pages 1151-1161, September.
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    Citations

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    Cited by:

    1. Alison Felix, 2008. "The growth and volatility of state tax revenue sources in the Tenth District," Economic Review, Federal Reserve Bank of Kansas City, issue Q III, pages 63-88.
    2. di Bella, Enrico & Gandullia, Luca & Leporatti, Lucia, 2014. "Short and long run income elasticity of gambling tax bases: evidence from Italy," MPRA Paper 73757, University Library of Munich, Germany.
    3. 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.
    4. Jason Bram & Andrew F. Haughwout & James A. Orr & Robert W. Rich & Rae D. Rosen, 2004. "The linkage between regional economic indexes and tax bases: evidence from New York," Staff Reports 188, Federal Reserve Bank of New York.
    5. Fricke, Hans & Süssmuth, Bernd, 2014. "Growth and Volatility of Tax Revenues in Latin America," World Development, Elsevier, pages 114-138.
    6. Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi, 2016. "The growth and variability of local taxes: An application to the Italian regions," Working Papers. Collection B: Regional and sectoral economics 1601, Universidade de Vigo, GEN - Governance and Economics research Network.
    7. 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.
    8. John Creedy & José Félix Sanz?Sanz, 2010. "Modelling Personal Income Taxation in Spain:Revenue Elasticities and Regional Comparisons," Department of Economics - Working Papers Series 1097, The University of Melbourne.
    9. Zhao, Bo, 2016. "Saving for a rainy day: Estimating the needed size of U.S. state budget stabilization funds," Regional Science and Urban Economics, Elsevier, vol. 61(C), pages 130-152.

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