GROWTH IN LOCAL TAX BURDENS

The impact of political parties on the distribution of state and local tax burdens

Using a disaggregated measure that allows us to examine the distribution of state and local tax burdens between high and low income groups better, this research finds that in many models, Democratic control is positively associated with a lower relative tax burden on the poor. The results are stronger for average Democratic strength in the state government than for unified Democratic strength. ...

Economic Freedom, Economic Growth And Governments Tax Revenue In (MENA)

Tax Evasion and Economic Growth∗

In this paper we analyze how the tax compliance policy affects the rate of economic growth. We consider a model of overlapping generations in which the paths of all the macroeconomic variables are endogenously determined and we perform the comparative statics analysis of changes in both the probability of inspection and the penalty fee imposed on tax evaders. We also show the nonoptimality from...

Investigating the Impact of Tax Revenues (Tax Expenditures) on Iran's Economic Growth

Taxes constitute the main sources of government revenue on one hand and, on the other hand, are one of the most important financial policy tools and can play a key role in economic growth and development. Therefore, it is important to identify tax payment potential as a step towards achieving these revenues. However, part of the tax revenue cannot be collected for legal and illegal reasons. In ...

California Cities and the Local Sales Tax

Research publications reflect the views of the authors and do not necessarily reflect the views of the staff, officers, or Board of Directors of the Public Policy Institute of California. Short sections of text, not to exceed three paragraphs, may be quoted without written permission provided that full attribution is given to the source and the above copyright notice is included. iii Foreword A...