Details about John L. Mikesell

This author is deceased (2019-09-12).

Access statistics for papers by John L. Mikesell.

Last updated 2023-03-10. Update your information in the RePEc Author Service.

Short-id: pmi623

Working Papers

2002

1. Subnational Government Bankruptcy, Defaul, and Fiscal Crisis in the United States
   International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University View citations (3)

Journal Articles

2025

1. Can the Federal Budget Process Promote Fiscal Sustainability? Evidence from the Budget Enforcement Act of 1990
   Public Finance Review, 2025, 53, (1), 29-61

2023

2. Use tax administration and revenue production in the states
   Public Budgeting & Finance, 2023, 43, (4), 24-43

2021

3. How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old
   National Tax Journal, 2021, 74, (1), 187 - 220

2019

4. After Wayfair: What Are State Use Taxes Worth?
   National Tax Journal, 2019, 72, (4), 801-820 View citations (6)

2017

5. The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment
   National Tax Journal, 2017, 70, (2), 257-294 View citations (1)

2016

6. Fiscal disparity and equalisation in the Russian Federation
   Post-Communist Economies, 2016, 28, (1), 1-15 View citations (4)

2014

7. Political Transformations and Public Finances: Europe, 1650–1913. By Mark Dincecco. Cambridge University Press, Cambridge. 2011. xii + 233 pp. Hbk £57.00
   Economica, 2014, 81, (323), 598-598

2012

8. Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems
   National Tax Journal, 2012, 65, (3), 529-62 View citations (23)

2008

9. The price tag of economic development incentives: is it too small for citizens to care?
   Journal of Public Budgeting, Accounting & Financial Management, 2008, 20, (2), 181-208

2005

10. Variation in Property Tax Abatement Programs Among States
    Economic Development Quarterly, 2005, 19, (2), 157-173 View citations (8)

2004

11. The prospects for general sales taxation in american state and local government finance: challenges for a fiscal workhorse unready for the new millennium
    Journal of Public Budgeting, Accounting & Financial Management, 2004, 16, (1), 63-79

2001

12. Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General?
    National Tax Journal, 2001, 54, (3), 557-67 View citations (2)

2000

13. Remote Vendors and American Sales and Use Taxation: The Balance Between Fixing the Problem and Fixing the Tax
    National Tax Journal, 2000, 53, (4), 1273-86 View citations (9)

1997

14. The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax
    National Tax Journal, 1997, 50, (1), 149-65 View citations (6)

1994

15. State Lottery Sales and Economic Activity
    National Tax Journal, 1994, 47, (1), 165-71 View citations (38)

1992

16. Patterns of Exclusion of Personal Property From American Property Tax Systems
    Public Finance Review, 1992, 20, (4), 528-542 View citations (1)

1990

17. state Lotteries and Crime
    American Journal of Economics and Sociology, 1990, 49, (1), 7-20 View citations (7)

1989

18. Elected Versus Appointed Assessors and the Achievement of Assessment Uniformity
    National Tax Journal, 1989, 42, (2), 181-89 View citations (3)

1988

19. Uniform Assessment of Agricultural Property for Taxation: Improvements from System Reform
    Land Economics, 1988, 64, (1), 28-36 View citations (1)

1987

20. A note on senatorial mass mailing expenditure and the quest for reelection
    Public Choice, 1987, 53, (3), 257-265 View citations (1)

1986

21. Impact of the Sales Tax Rate on its Base: Evidence from a Small Town
    Public Finance Review, 1986, 14, (3), 329-338 View citations (5)

1983

22. Sales taxation: Johns Hopkins University Press, 1983
    Business Horizons, 1983, 26, (6), 83-84 View citations (10)

1980

23. Property Tax Reassessment Cycles: Significance for Uniformity and Effective Rates
    Public Finance Review, 1980, 8, (1), 23-37 View citations (2)

1979

24. General Property Reassessment: Relative Tax Impacts on Land and on Structures
    American Journal of Economics and Sociology, 1979, 38, (2), 155-161

1978

25. Election periods and state tax policy cycles
    Public Choice, 1978, 33, (3), 99-106 View citations (34)
26. Property Tax Assessment Practice and Income Elasticities
    Public Finance Review, 1978, 6, (1), 53-66

1976

27. Pricing by Rural Electric Cooperatives
    Land Economics, 1976, 52, (1), 96-102 View citations (5)

1974

28. An Economic Theory of Referendum Voting: School Construction and Stock Adjustment
    Public Finance Review, 1974, 2, (4), 395-410
29. Property Tax Resiliency and Pressure on School Finance
    American Journal of Economics and Sociology, 1974, 33, (4), 401-401

1973

30. A note on the empirical nature of the taxpayer rebellion
    Public Choice, 1973, 16, (1), 43-50
31. The Corporate Income Tax and Rate of Return in Privately Owned Utilities, 1948-1970
    Public Finance = Finances publiques, 1973, 28, (3-4), 291-300

Undated

32. Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003
    Publius: The Journal of Federalism, 37, (4), 532-550 View citations (9)