MEASURING THE AGGREGATE HIGH-EMPLOYMENT BUDGET FOR STATE AND LOCAL GOVERNMENTS
This paper offers a quantitative assessment of the relationship between the aggregate budget for the state and local government sector and the business cycle. We develop a state and local analog to the federal high-employment budget (HEB) to indicate whether the sector's budget is "structu...
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| Veröffentlicht in: | National tax journal 1993-12, Vol.46 (4), p.411-423 |
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| container_title | National tax journal |
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| creator | KUSKO, ANDREA L. RUBIN, LAURA S. |
| description | This paper offers a quantitative assessment of the relationship between the aggregate budget for the state and local government sector and the business cycle. We develop a state and local analog to the federal high-employment budget (HEB) to indicate whether the sector's budget is "structurally sound" and whether the sector is providing fiscal stimulus or restraint. Our results suggest that while cyclical forces have exacerbated the pressures on states and localities in recent years, these effects have been dominated by a fundamental imbalance between the sector's spending programs and its tax structure. |
| doi_str_mv | 10.1086/NTJ41789036 |
| format | Article |
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| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 1993-12, Vol.46 (4), p.411-423 |
| issn | 0028-0283 1944-7477 |
| language | eng |
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| source | Periodicals Index Online; EBSCOhost Business Source Complete; JSTOR Archive Collection A-Z Listing; EBSCOhost Education Source; Alma/SFX Local Collection |
| subjects | Analysis Business cycles Corporate taxes Economic aspects Economic conditions Economic development Estimated taxes Federal budget deficit Federal budgets Government spending policy Income taxes Local government Personal income taxes Political aspects Receipts State government State income tax Taxation United States federal budget |
| title | MEASURING THE AGGREGATE HIGH-EMPLOYMENT BUDGET FOR STATE AND LOCAL GOVERNMENTS |
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