IDEAS home Printed from https://ideas.repec.org/p/tul/wpaper/1621.html
   My bibliography  Save this paper

What Drives State Tax Reforms?

Author

Listed:
  • James Alm

    () (Department of Economics, Tulane University)

  • Trey Dronyk-Trosper

    () (Department of Economics, Tulane University)

  • Steven M. Sheffrin

    () (Department of Economics, Tulane University)

Abstract

This paper discusses recent trends in state (and local) taxation, examines the prospects for reform of state tax systems, and analyzes a wide range of issues that relate to ongoing state efforts to reform their tax systems.

Suggested Citation

  • James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2016. "What Drives State Tax Reforms?," Working Papers 1621, Tulane University, Department of Economics.
  • Handle: RePEc:tul:wpaper:1621
    as

    Download full text from publisher

    File URL: http://repec.tulane.edu/RePEc/pdf/tul1621.pdf
    File Function: First Version, December 2016
    Download Restriction: no

    Other versions of this item:

    References listed on IDEAS

    as
    1. 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.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.

    More about this item

    Keywords

    Tax reform; Schanz-Haig-Simons taxation.;

    JEL classification:

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

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tul:wpaper:1621. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Yang Wang). General contact details of provider: http://edirc.repec.org/data/detulus.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.