Fundamental Tax Reform and State and Local Governments

Douglas Holtz-Eakin

National Tax Journal, 1996, vol. 49, issue 3, 475-86

Abstract: Examines issues faced by state and local governments under proposed federal income tax reform. Argues that efficient taxation of consumption provided by the government sector is difficult and that attempts to do so will have a dramatic effect on amount of financing and production of government services.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:3:p:475-86

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