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来源类型 | Brief |
规范类型 | 简报 |
Economic Conditions and State Tax Policy | |
其他题名 | Experience over the Last Decade and Implications for the Future |
David Merriman | |
发表日期 | 2000-07-01 |
出版年 | 2000 |
语种 | 英语 |
概述 | States responded to economic recessions by legislating increased sales and income taxes. When the economy improved, states rolled back much of the income tax increases while leaving the sales tax increases in place. Despite this pattern, sales tax revenues grew less than income tax revenues because of long-term declines in the sales tax base resulting from, among other things, increased Internet and catalog |
摘要 | States responded to economic recessions by legislating increased sales and income taxes. When the economy improved, states rolled back much of the income tax increases while leaving the sales tax increases in place. Despite this pattern, sales tax revenues grew less than income tax revenues because of long-term declines in the sales tax base resulting from, among other things, increased Internet and catalog sales. In the future, pressure on the income tax may increase, since the importance of sales tax is diminishing as a source of revenue and sales tax rates are already high.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/economic-conditions-and-state-tax-policy |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/473974 |
推荐引用方式 GB/T 7714 | David Merriman. Economic Conditions and State Tax Policy. 2000. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
310265-Economic-Cond(1013KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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