語系:
繁體中文
English
說明(常見問題)
回圖書館首頁
手機版館藏查詢
登入
回首頁
切換:
標籤
|
MARC模式
|
ISBD
FindBook
Google Book
Amazon
博客來
The effects of political factors, industrial mix and tax competition on state tax revenue composition : = Theoretical and empirical evidence.
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
The effects of political factors, industrial mix and tax competition on state tax revenue composition :/
其他題名:
Theoretical and empirical evidence.
作者:
Porca, Sanela.
面頁冊數:
1 online resource (148 pages)
附註:
Source: Dissertations Abstracts International, Volume: 64-05, Section: A.
Contained By:
Dissertations Abstracts International64-05A.
標題:
Finance. -
電子資源:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3059760click for full text (PQDT)
ISBN:
9780493754529
The effects of political factors, industrial mix and tax competition on state tax revenue composition : = Theoretical and empirical evidence.
Porca, Sanela.
The effects of political factors, industrial mix and tax competition on state tax revenue composition :
Theoretical and empirical evidence. - 1 online resource (148 pages)
Source: Dissertations Abstracts International, Volume: 64-05, Section: A.
Thesis (Ph.D.)--The University of Tennessee, 2002.
Includes bibliographical references
A comparison of state tax sources reflects different tax systems including differing mixes and levels of taxes, different tax bases and varying rate structures among the fifty states. Five states do not impose general sales taxes while six collect more than 50% of tax revenue from this source; nine states do not impose broad-based personal income tax while four collect more than 50% of tax revenue from this source. These patterns suggest several questions including: Why do states rely on some taxes more than others, how do states decide on the mix and magnitude of tax revenues and what factors influence tax structure decisions? The purpose of this research is to examine the factors determining the composition of tax revenues across the fifty states between 1979-1999. The focus is on the three major tax sources: general sales, personal and corporate income taxes. The research is an empirical investigation of the tax shares and how policy preferences, economic shifts, continuous voter support and competitive pressures influence them across the states. The analysis is designed to consider how three broad influences affect marginal decisions on the use of these tax instruments. First, policymakers consider the preferences of interest groups, (income earners, retailers and businesses) in choosing between the major tax instruments. Second, they consider the state's industrial mix and how revenues will respond to the level of economic activity located within their jurisdictions. Finally, policymakers consider tax competition, made easier by cross-border shopping and the rise of electronic commerce, when setting their tax structure. The study takes an initial step toward filling a lack of comprehensive characterization of the tax revenue composition of the fifty states. The empirical results uncover unique responses of tax portfolios to economic, political and tax competition developments. These three aspects of tax revenue portfolios affect the balance of state tax revenue and produce widespread state budget shortfalls. State policymakers can utilize the findings of this study when analyzing their tax revenue compositions. The current study can serve in finding a better solution to states' budget problems. The provided results could help evaluate the reliance on particular tax source and develop new tactics that enable state policymakers to meet their budget needs.
Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2023
Mode of access: World Wide Web
ISBN: 9780493754529Subjects--Topical Terms:
542899
Finance.
Subjects--Index Terms:
Industrial mixIndex Terms--Genre/Form:
542853
Electronic books.
The effects of political factors, industrial mix and tax competition on state tax revenue composition : = Theoretical and empirical evidence.
LDR
:03880nmm a2200409K 4500
001
2364616
005
20231130105853.5
006
m o d
007
cr mn ---uuuuu
008
241011s2002 xx obm 000 0 eng d
020
$a
9780493754529
035
$a
(MiAaPQ)AAI3059760
035
$a
AAI3059760
040
$a
MiAaPQ
$b
eng
$c
MiAaPQ
$d
NTU
100
1
$a
Porca, Sanela.
$3
3705432
245
1 4
$a
The effects of political factors, industrial mix and tax competition on state tax revenue composition :
$b
Theoretical and empirical evidence.
264
0
$c
2002
300
$a
1 online resource (148 pages)
336
$a
text
$b
txt
$2
rdacontent
337
$a
computer
$b
c
$2
rdamedia
338
$a
online resource
$b
cr
$2
rdacarrier
500
$a
Source: Dissertations Abstracts International, Volume: 64-05, Section: A.
500
$a
Publisher info.: Dissertation/Thesis.
500
$a
Advisor: Fox, William F.
502
$a
Thesis (Ph.D.)--The University of Tennessee, 2002.
504
$a
Includes bibliographical references
520
$a
A comparison of state tax sources reflects different tax systems including differing mixes and levels of taxes, different tax bases and varying rate structures among the fifty states. Five states do not impose general sales taxes while six collect more than 50% of tax revenue from this source; nine states do not impose broad-based personal income tax while four collect more than 50% of tax revenue from this source. These patterns suggest several questions including: Why do states rely on some taxes more than others, how do states decide on the mix and magnitude of tax revenues and what factors influence tax structure decisions? The purpose of this research is to examine the factors determining the composition of tax revenues across the fifty states between 1979-1999. The focus is on the three major tax sources: general sales, personal and corporate income taxes. The research is an empirical investigation of the tax shares and how policy preferences, economic shifts, continuous voter support and competitive pressures influence them across the states. The analysis is designed to consider how three broad influences affect marginal decisions on the use of these tax instruments. First, policymakers consider the preferences of interest groups, (income earners, retailers and businesses) in choosing between the major tax instruments. Second, they consider the state's industrial mix and how revenues will respond to the level of economic activity located within their jurisdictions. Finally, policymakers consider tax competition, made easier by cross-border shopping and the rise of electronic commerce, when setting their tax structure. The study takes an initial step toward filling a lack of comprehensive characterization of the tax revenue composition of the fifty states. The empirical results uncover unique responses of tax portfolios to economic, political and tax competition developments. These three aspects of tax revenue portfolios affect the balance of state tax revenue and produce widespread state budget shortfalls. State policymakers can utilize the findings of this study when analyzing their tax revenue compositions. The current study can serve in finding a better solution to states' budget problems. The provided results could help evaluate the reliance on particular tax source and develop new tactics that enable state policymakers to meet their budget needs.
533
$a
Electronic reproduction.
$b
Ann Arbor, Mich. :
$c
ProQuest,
$d
2023
538
$a
Mode of access: World Wide Web
650
4
$a
Finance.
$3
542899
650
4
$a
Public administration.
$3
531287
650
4
$a
Effects.
$3
3704809
650
4
$a
Studies.
$3
3433795
650
4
$a
Research.
$3
531893
650
4
$a
Censuses.
$3
3564174
650
4
$a
Political parties.
$3
516328
650
4
$a
Influence.
$3
1973172
650
4
$a
Competition.
$3
537031
650
4
$a
Copyright.
$3
601694
653
$a
Industrial mix
653
$a
Political
653
$a
Revenue composition
653
$a
State tax
653
$a
Tax competition
655
7
$a
Electronic books.
$2
lcsh
$3
542853
690
$a
0501
690
$a
0508
690
$a
0617
710
2
$a
ProQuest Information and Learning Co.
$3
783688
710
2
$a
The University of Tennessee.
$3
1022026
773
0
$t
Dissertations Abstracts International
$g
64-05A.
856
4 0
$u
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3059760
$z
click for full text (PQDT)
筆 0 讀者評論
館藏地:
全部
電子資源
出版年:
卷號:
館藏
1 筆 • 頁數 1 •
1
條碼號
典藏地名稱
館藏流通類別
資料類型
索書號
使用類型
借閱狀態
預約狀態
備註欄
附件
W9486972
電子資源
11.線上閱覽_V
電子書
EB
一般使用(Normal)
在架
0
1 筆 • 頁數 1 •
1
多媒體
評論
新增評論
分享你的心得
Export
取書館
處理中
...
變更密碼
登入