G2TT
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.
主题Taxes and Budget
URLhttps://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.
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文件名: 310265-Economic-Conditions-and-State-Tax-Policy.pdf
格式: Adobe PDF

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