Problems With Conventional Expenditure Tax Wisdom or State Policy Analysis With Sales and Excise Taxes and Problems With the Data
Hy Sanders
National Tax Journal, 1989, vol. 42, issue 3, 315-22
Abstract:
Explains that with declining state income tax rates and resistance to further income base broadening, selective expansion of the sales tax base targeted towards more income-elastic expenditures may become a desirable alternative.
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:3:p:315-22
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