GROWTH AND VARIABILITY OF STATE INDIVIDUAL INCOME AND GENERAL SALES TAXES

Richard F. Dye · Therese J. McGuire

96 citations0/0 files storedNational Tax Journal

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Economic and Fiscal Studies Local Government Finance and Decentralization Fiscal Policy and Economic Growth

Abstract

Two important characteristics of state tax systems are the trend growth rate and cyclical variability of tax revenues. We use national aggregate time series data to estimate the trend rate of growth and the deviation from trend for several components of state general sales and individual income tax bases. The results indicate great variety in growth and variability characteristics across tax base components. One important finding is that growth and variability are sometimes inversely related. Another interesting finding is that, depending on structural design, income taxes can be more stable than sales taxes.

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2014The national income and product accounts of the United States 1983TRADE-OFF IN GROWTH AND STABILITY IN STATE TAXES

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2014Why Do Countries Mandate Accrual Accounting for Tax Purposes?

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