Explaining State Government Discretionary Revenue Increases in Fiscal Years 1991 and 1992

Paul R. Blackley and Larry DeBoer ()

National Tax Journal, 1993, vol. 46, issue 1, 1-12

Abstract: Some analysts blame the large state discretionary revenue increases of the early 1990's on recessionary declines in revenue and on federally mandated spending increases. Others cite rapid increases in state government spending, particularly on employee compensation, during the 1980's. Test the determinants of state discretionary revenue increases during the 1991 and 1992 fiscal years using regression analysis and finds both explanations to be equally important.

Date: 1993
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:1:p:1-12

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