ECONOMIC CHANGE AND THE EVOLVING STATE TAX STRUCTURE: THE CASE OF THE SALES TAX

1992 ◽  
Vol 45 (3) ◽  
pp. 299-313
Author(s):  
WILLIAM DUNCOMBE
Keyword(s):  
Economic Change ◽  
Sales Tax ◽  
Tax Structure ◽  
State Tax

STATE TAX STRUCTURE AND MULTIPLE POLICY OBJECTIVES

1994 ◽  
Vol 47 (4) ◽  
pp. 747-772
Author(s):  
WILLIAM M. GENTRY ◽  
HELEN F. LADD
Keyword(s):  
Tax Structure ◽  
State Tax ◽  
Policy Objectives

Border‐Crossing Sales, Tax Avoidance, and State Tax Policies: An Application to Alcohol*

1997 ◽  
Vol 64 (1) ◽  
pp. 293-306
Author(s):  
T. Randolph Beard ◽  
Paula A. Gant ◽  
Richard P. Saba
Keyword(s):  
Tax Avoidance ◽  
Border Crossing ◽  
Sales Tax ◽  
Tax Policies ◽  
State Tax

Performance Evaluation of Sales Tax Administration: A Case Study of Gujarat

1981 ◽  
Vol 6 (2) ◽  
pp. 87-92
Author(s):  
P.N. Misra ◽  
T.K. Jayaraman
Keyword(s):  
Performance Evaluation ◽  
Quantitative Assessment ◽  
Sales Tax ◽  
Tax Administration ◽  
Full Potential ◽  
Tax Structure ◽  
Indian States ◽  
Assessment Of Performance

In most Indian states sales tax is the largest source of finance. Yet no major attempt has been made towards a quantitative assessment of performance of tax administration nor to realize its full potential. For this one must study the factors involved and decide on those which play a comparatively more important role in tax administration irrespective of the kind of tax structure in vogue or the variations in methods and styles in different states. This paper studies the problem in detail with regard to Gujarat though the approach could be equally well applied to any other state or region.

E-Tailer Sales Tax Nexus and State Tax Policies

2015 ◽  
Vol 68 (3S) ◽  
pp. 735-766 ◽  
Author(s):  
Donald Bruce ◽  
William F. Fox ◽  
LeAnn Luna
Keyword(s):  
Sales Tax ◽  
Tax Policies ◽  
State Tax

scholarly journals What Drives State Tax Reforms?

2016 ◽  
Vol 45 (4) ◽  
pp. 443-457 ◽  
Author(s):  
James Alm ◽  
Trey Dronyk-Trosper ◽  
Steven M. Sheffrin
Keyword(s):  
Regional Economy ◽  
Tax Reform ◽  
State Politics ◽  
Income Taxation ◽  
Sales Tax ◽  
Economic Policies ◽  
Tax Reforms ◽  
Tax Base ◽  
Current State ◽  
State Tax

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.

State tax structure and the supply of AFDC assistance

Public Choice ◽  
1978 ◽  
Vol 33 (4) ◽  
pp. 85-96 ◽  
Author(s):  
Hugh Spall
Keyword(s):  
Tax Structure ◽  
State Tax

scholarly journals The Tax Gradient: Spatial Aspects of Fiscal Competition

2015 ◽  
Vol 7 (2) ◽  
pp. 1-29 ◽  
Author(s):  
David R. Agrawal
Keyword(s):  
Sales Tax ◽  
Fiscal Competition ◽  
Tax Rates ◽  
Nash Game ◽  
Tax Rate ◽  
Local Taxes ◽  
Percentage Points ◽  
Driving Time ◽  
State Tax ◽  
Tax State

State borders create a discontinuous tax treatment of retail sales. In a Nash game, local tax rates will be higher on the low state tax side of a border. Local taxes will decrease from the nearest high-tax border and increase from the low-tax border. Using driving time from state borders and all local sales tax rates, local tax rates on the lowtax side of the border are 1.25 percentage points higher, reducing the differential in state tax rates by over three-quarters. A ten minute increase in driving time from the nearest high-tax state lowers a border town's local tax rate by 6 percent. (JEL H25, H71, H73, H77)

scholarly journals The fiscal reformation: quandaries and perspectives

2007 ◽  
Vol 4 (1) ◽  
pp. 27-34
Author(s):  
Jefferson Mariano
Keyword(s):  
Present Article ◽  
Statistical Information ◽  
The State ◽  
Tax Structure ◽  
Economic Literature ◽  
Brazilian State ◽  
State Tax ◽  
National Economic ◽  
Institutional Order

The  present  article  describes  the  evolution  of  the  Brazilian  State tax  structure  as  well as  the  main  pressure  poles  in  terms  of  accomplishing  a  broad  reformation.  It  shows  the  changes  occurred in the institutional order and the unfolded  results  in  the increase  of  the  tax  reformulation  scope of the State, as well as the impacts caused  in the Brazilian community. This study was done  through  the  revision  of  the  national  economic  literature and was based on statistical information  obtained from Instituto Brasileiro de Geografia  e  Estatística  (IBGE)  and from  National  Treasury  Agency of the Brazilian Treasury Ministry.

scholarly journals Analysis of Tax Structure Performance and its Ratio in Indonesia

2021 ◽  
pp. 1-11
Author(s):  
Amri Amir ◽  
Adi Bhakti ◽  
. Junaidi ◽  
Syahmardi Yacob
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Sales Tax ◽  
Tax Revenue ◽  
Tax Structure ◽  
Value Added Tax ◽  
Luxury Goods ◽  
Average Value ◽  
Tax Revenues ◽  
Tax Ratios

This study aims to determine and analyze fluctuations in tax revenues, tax structure, and factors that determine tax revenues and ratios in Indonesia. The data used are data on the structure, revenue, and tax ratios from 2001 to 2017. The results show that the tax structure in Indonesia was dominated by direct taxes (income tax and personal tax) with contributions >50% and progressive, while indirect tax contributions (Value-Added Tax, Sales Tax on Luxury Goods, etc.) are around 30%. The tax ratio is still low at 14.58 percent. The results also show that GDP influences tax revenue, while the value of exports and the number of taxpayers have no effect. The tax ratio in Indonesia is influenced by GDP and the value of exports, while the mandatory amount has no effect. From a sample of 150 SMEs in Jambi, it is known that the level of compliance, obedience, assessment of tax servants is considered very good (average value> 80). Taxpayers' confidence in the use of tax funds for the benefit of the state is still low at 40.27, and sanctions for non-negotiable tax violations are also low at 48.53.

Sign in / Sign up

Export Citation Format

Share Document