TITLE

ECONOMIC CHANGE AND THE EVOLVING STATE TAX STRUCTURE: THE CASE OF THE SALES TAX

AUTHOR(S)
Duncombe, William
PUB. DATE
September 1992
SOURCE
National Tax Journal;Sep92, Vol. 45 Issue 3, p299
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
This article focuses on how state governments cope with major changes in their fiscal environment, including tax and expenditure limitations, declining federal aid, and changes in federal tax policy in the U.S. There were significant socio-economic changes and major tax policy initiatives by state governments. Income inequality widened and the population became older, more racially diverse, and apt to live in single-parent households. In solving such problems, most state sales tax actions focused on raising tax rates. There were several states that made a concerted effort to expand service taxation. These reforms have been directed at business services with some increase in taxation of amusement, automobile and repair services as well.
ACCESSION #
9705306620

 

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