What Drives State Tax Reforms?

James Alm (), Trey Dronyk-Trosper and Steven M. Sheffrin

Public Finance Review, 2017, vol. 45, issue 4, 443-457

Abstract: State tax reform is fundamentally different than federal tax reform. States are continually modifying their taxes to meet revenue challenges and to cope with the changing structure of the national and regional economy. Most state tax reforms are modest affairs and not major rewrites of the tax codes. Reforms must consider the existing institutional structure of the state, state economic policies, and current state politics. Nonetheless, there are some common themes in reforms across the states, including an expansion of the sales tax base to include services and a broadening of the base for income taxation.

Keywords: state tax reforms; fiscal reforms; sales tax reform; income tax reform (search for similar items in EconPapers)
Date: 2017
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Working Paper: What Drives State Tax Reforms? (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:45:y:2017:i:4:p:443-457

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