What Drives State Tax Reforms?

James Alm (), Trey Dronyk-Trosper and Steven M. Sheffrin ()
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Steven M. Sheffrin: Department of Economics, Tulane University

No 1621, Working Papers from Tulane University, Department of Economics

Abstract: This paper discusses recent trends in state (and local) taxation, examines the prospects for reform of state tax systems, and analyzes a wide range of issues that relate to ongoing state efforts to reform their tax systems.

Keywords: Tax reform; Schanz-Haig-Simons taxation. (search for similar items in EconPapers)
JEL-codes: H2 H7 (search for similar items in EconPapers)
Date: 2016-12
New Economics Papers: this item is included in nep-pbe, nep-pub and nep-ure
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Citations: View citations in EconPapers (1)

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http://repec.tulane.edu/RePEc/pdf/tul1621.pdf First Version, December 2016 (application/pdf)

Related works:
Journal Article: What Drives State Tax Reforms? (2017)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1621

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