A GENERAL MODEL FOR STATE TAX REVENUE ANALYSIS

1976 ◽  
Vol 29 (4) ◽  
pp. 422-435
Author(s):  
GERALD E. AUTEN ◽  
EDWARD H. ROBB
Keyword(s):  
General Model ◽  
Tax Revenue ◽  
State Tax

State Tax Policy, Labor, and Tax Revenue Feedback Effects

1997 ◽  
Vol 36 (4) ◽  
pp. 399-418 ◽  
Author(s):  
Peter Berck ◽  
Elise Golan ◽  
Bruce Smith*
Keyword(s):  
Tax Policy ◽  
Tax Revenue ◽  
Feedback Effects ◽  
State Tax ◽  
State Tax Policy

The effects of casino gambling on state tax revenue

1996 ◽  
Vol 24 (4) ◽  
pp. 336-348 ◽  
Author(s):  
Paul M. Mason ◽  
Harriet Stranahan
Keyword(s):  
Casino Gambling ◽  
Tax Revenue ◽  
State Tax

scholarly journals Instruments for adjusting Algeria's fiscal policy to market economy

2020 ◽  
pp. 31-44
Author(s):  
Anna Vladimirovna Bobrova ◽  
Abderraouf Abassi
Keyword(s):  
Market Economy ◽  
Oil And Gas ◽  
Tax Revenue ◽  
Mathematical Methods ◽  
Vertical Data ◽  
State Tax ◽  
Fiscal System ◽  
The Subject ◽  
Oil And Gas Sector

The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.

Effects of Unitary vs. Nonunitary State Income Taxes on Interstate Resource Allocation: Some Analytical and Simulation Results

2001 ◽  
Vol 23 (1) ◽  
pp. 39-60 ◽  
Author(s):  
Michael G. Williams ◽  
Charles W. Swenson ◽  
Terry L. Lease
Keyword(s):  
State Government ◽  
Income Taxes ◽  
Tax Credits ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax Rate ◽  
Unitary State ◽  
State Tax ◽  
State Income ◽  
Tax Structures

This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative state tax rates should result in the firm making such location changes. Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company-wide state income taxes. Important findings of the study are that tax rate changes in nonunitary states may cause little or no change in resources used in that state. Indeed, in one scenario, the resulting resource flows from a tax increase are favorable to the nonunitary state, making a tax increase a win-win situation for the state government (higher tax revenue and more economic activity). In contrast, changes in unitary state tax rates can result in significant resource changes in both the unitary state and in other states. The finding that tax rate cuts are ineffective in nonunitary states implies that these states may be more successful in attracting investment by changes affecting apportionment factors (tax credits for new capital, or new jobs) or by use of nontax incentives.

State budgets recover from pandemic with federal help

2021 ◽  
Keyword(s):  
Financial Crisis ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Bond Markets ◽  
Municipal Governments ◽  
Content Type ◽  
State Tax ◽  
Us Government ◽  
State Budgets ◽  
Tax Returns

Significance The revenue from these tax returns will offer an indication of how badly the pandemic has hit state and city finances. State and municipal governments account for some 36% of all US government expenditure but, in most cases, they are not allowed to run deficits and so cut spending during a downturn. Impacts Cities, unlike states, are permitted to file for bankruptcy, as Detroit did in 2013 following the 2007-09 financial crisis. There may be concerns in the bond markets about municipalities that struggle to recover from the pandemic. More than half of all state tax revenue will continue to be used to fund spending on education and healthcare.

The Cross Effects of Lottery Taxes On Alternative State Tax Revenue

1993 ◽  
Vol 21 (2) ◽  
pp. 123-140 ◽  
Author(s):  
Mary O. Borg ◽  
Paul M. Mason ◽  
Stephen L. Shapiro
Keyword(s):  
Tax Revenue ◽  
Alternative State ◽  
State Tax ◽  
The Cross

THE RESPONSIVENESS OF STATE TAX REVENUE TO ECONOMIC GROWTH

1968 ◽  
Vol 21 (1) ◽  
pp. 46-56
Author(s):  
JOHN B. LEGLER ◽  
PERRY SHAPIRO
Keyword(s):  
Economic Growth ◽  
Tax Revenue ◽  
State Tax
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