Revenue trade-offs: Implications for state Government finance

Modifications in state level fiscal structures to address inequitable tax burdens or the issue of public sector growth have been accomplished by substituting one tax for another or by adjusting rates of existing taxes. This paper presents this fiscal adjustment process on the state level in terms of...

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Bibliographic Details
Published inSocio-economic planning sciences Vol. 17; no. 2; pp. 65 - 69
Main Authors Luzar, E.Jane, Debertin, David L., Pagoulatos, Angelos
Format Journal Article
LanguageEnglish
Published Elsevier Ltd 1983
Elsevier
SeriesSocio-Economic Planning Sciences
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Summary:Modifications in state level fiscal structures to address inequitable tax burdens or the issue of public sector growth have been accomplished by substituting one tax for another or by adjusting rates of existing taxes. This paper presents this fiscal adjustment process on the state level in terms of a policy in which complementary or competitive taxes are jointly determined as a tax mix in a process of revenue trade-offs.
ISSN:0038-0121
1873-6041
DOI:10.1016/0038-0121(83)90009-5