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State Sales and Income Taxes - An Economic Analysis (Paperback, New)
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State Sales and Income Taxes - An Economic Analysis (Paperback, New)
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As state governments grapple with increased revenue needs or
demands for state tax reform, they typically must choose between
relying on an income tax system or utilizing a sales tax, perhaps
in conjunction with a corporate franchise tax. Choosing between
these two tax options is often a contentious process, and many
arguments can arise in the debates surrounding this issue. In this
study of small, open economic systems, George R. Zodrow addresses
the relative advantages and disadvantages of state sales and income
taxes from an economic perspective. He evaluates the two options in
terms of the criteria commonly used in the public finance
literature, including economic efficiency, fairness, administrative
simplicity, and tax exportability. Zodrow's study emphasizes how
the comparison of state sales and income taxes is critically
affected by the details of the alternative tax structures being
considered, as well as by the nature of the interactions between
the economy of a state and the rest of the nation and world, and by
the interactions between the state and federal tax systems in the
United States. He also considers briefly two alternatives to state
sales and income taxes--increased utilization of user charges and
the adoption of a state tax based on mildly progressive taxation of
individual consumption rather than income. In the chapter, Zodrow
applies his analysis to the current Texas tax system as well as
proposals for the introduction of a state income tax. This
provocative case study will serve as an informative contribution to
the continuing public policy debate over the state tax structure.
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