Title

The effects of economic conditions and tax structures on state tax revenue flow

Abstract

Tax portfolio literature has focused on deriving the optimal composition of the tax structure for a particular state. However, tax revenue flow is influenced by both tax structure and economic conditions which are unique for each state. Therefore, the literature has been unable to generalize the characteristics of optimal tax structures. This paper examines the contribution of a state's economic condition, as well as the tax structure, to the growth and variability of tax revenue flow. In addition, the optimal tax portfolio is studied for changes in revenue growth targets and economic conditions. (JEL H7).

Publication Date

1-1-1998

Publication Title

International Advances in Economic Research

Volume

4

Issue

3

Number of Pages

259-269

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1007/BF02294895

Socpus ID

2442534957 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/2442534957

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