TAX EXPORTING AND STATE REVENUE STRUCTURES: ABSTRACT
We investigate the effects of changes in the potential for federal offset and price/ migration tax exporting on state tax policy. The proposed empirical model considers the disaggregated, simultaneously determined nature of state taxing and spending decisions. The 3SLS results suggest that federal d...
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| Veröffentlicht in: | National tax journal 1990-03, Vol.43 (1), p.39 |
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| creator | Gade, Mary N Adkins, Lee C |
| description | We investigate the effects of changes in the potential for federal offset and price/ migration tax exporting on state tax policy. The proposed empirical model considers the disaggregated, simultaneously determined nature of state taxing and spending decisions. The 3SLS results suggest that federal deductibility provisions have a statistically significant effect on state tax structures and that there is considerable substitution between the income and general sales taxes. The evidence on price/ migration tax exporting indicates that price/migration effects exist as predicted in most instances. |
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The proposed empirical model considers the disaggregated, simultaneously determined nature of state taxing and spending decisions. The 3SLS results suggest that federal deductibility provisions have a statistically significant effect on state tax structures and that there is considerable substitution between the income and general sales taxes. The evidence on price/ migration tax exporting indicates that price/migration effects exist as predicted in most instances.</description><identifier>ISSN: 0028-0283</identifier><identifier>EISSN: 1944-7477</identifier><identifier>CODEN: NTXJAC</identifier><language>eng</language><publisher>Washington: University of Chicago Press</publisher><subject>Costs ; Decision making ; Expenditures ; Per capita ; Prices ; Public officials ; Random variables ; State budgets ; State taxes ; Tax rates ; Tax revenues ; Voters</subject><ispartof>National tax journal, 1990-03, Vol.43 (1), p.39</ispartof><rights>Copyright National Tax Association Mar 1990</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784</link.rule.ids></links><search><creatorcontrib>Gade, Mary N</creatorcontrib><creatorcontrib>Adkins, Lee C</creatorcontrib><title>TAX EXPORTING AND STATE REVENUE STRUCTURES: ABSTRACT</title><title>National tax journal</title><description>We investigate the effects of changes in the potential for federal offset and price/ migration tax exporting on state tax policy. 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The evidence on price/ migration tax exporting indicates that price/migration effects exist as predicted in most instances.</description><subject>Costs</subject><subject>Decision making</subject><subject>Expenditures</subject><subject>Per capita</subject><subject>Prices</subject><subject>Public officials</subject><subject>Random variables</subject><subject>State budgets</subject><subject>State taxes</subject><subject>Tax rates</subject><subject>Tax revenues</subject><subject>Voters</subject><issn>0028-0283</issn><issn>1944-7477</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1990</creationdate><recordtype>article</recordtype><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><recordid>eNpjYuA0tDQx0TU3MTdnYeA0MDCy0AViYw4GruLiLAMDA0MTQ3NOBq0QxwgF14gA_6AQTz93BUc_F4XgEMcQV4Ug1zBXv1BXIC8o1DkkNMg1mIeBNS0xpziVF0pzMyi5uYY4e-gWFOUXlqYWl8Rn5ZcW5QGl4o0MzE0szAzMDYyJUgQAycUtrw</recordid><startdate>19900301</startdate><enddate>19900301</enddate><creator>Gade, Mary N</creator><creator>Adkins, Lee C</creator><general>University of Chicago Press</general><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>87Z</scope><scope>8A9</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>F~G</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>M0A</scope><scope>M0C</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>PYYUZ</scope><scope>Q9U</scope></search><sort><creationdate>19900301</creationdate><title>TAX EXPORTING AND STATE REVENUE STRUCTURES</title><author>Gade, Mary N ; 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| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 1990-03, Vol.43 (1), p.39 |
| issn | 0028-0283 1944-7477 |
| language | eng |
| recordid | cdi_proquest_journals_207486070 |
| source | Business Source Complete; JSTOR Archive Collection A-Z Listing; EBSCOhost Education Source; Alma/SFX Local Collection |
| subjects | Costs Decision making Expenditures Per capita Prices Public officials Random variables State budgets State taxes Tax rates Tax revenues Voters |
| title | TAX EXPORTING AND STATE REVENUE STRUCTURES: ABSTRACT |
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