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What Drives State Tax Reforms?

Author

Listed:
  • James Alm
  • Trey Dronyk-Trosper
  • Steven M. Sheffrin

Abstract

State tax reform is fundamentally different than federal tax reform. States are continually modifying their taxes to meet revenue challenges and to cope with the changing structure of the national and regional economy. Most state tax reforms are modest affairs and not major rewrites of the tax codes. Reforms must consider the existing institutional structure of the state, state economic policies, and current state politics. Nonetheless, there are some common themes in reforms across the states, including an expansion of the sales tax base to include services and a broadening of the base for income taxation.

Suggested Citation

  • James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2017. "What Drives State Tax Reforms?," Public Finance Review, , vol. 45(4), pages 443-457, July.
    • Handle: RePEc:sae:pubfin:v:45:y:2017:i:4:p:443-457
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    References listed on IDEAS

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    1. 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..
    2. 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.
    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.
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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

    state tax reforms; fiscal reforms; sales tax reform; income tax reform;
    All these keywords.

    JEL classification:

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

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