What Drives State Tax Reforms?
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References listed on IDEAS
- Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room With Three Views," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 139-156, March.
- 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.
- 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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- Simone Pellegrino & Guido Perboli & Giovanni Squillero, 2017. "Balancing the Equity-efficiency Trade-off in Personal Income Taxation: An Evolutionary Approach," Working papers 044, Department of Economics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino.
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KeywordsTax reform; Schanz-Haig-Simons taxation.;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2017-01-15 (All new papers)
- NEP-PBE-2017-01-15 (Public Economics)
- NEP-PUB-2017-01-15 (Public Finance)
- NEP-URE-2017-01-15 (Urban & Real Estate Economics)
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