Results 201 to 210 of about 47,569 (240)

State Revenue Cyclicality [PDF]

open access: possibleNational Tax Journal, 2004
How are major state revenue sources affected by the business cycle? Could changing the mix of taxes mitigate the severity of cyclical budget problems? This paper examines issues in estimating and interpreting the short-run elasticity of taxes with respect to personal income.
openaire   +1 more source

State Revenue Shortfalls

The American Journal of Economics and Sociology, 1993
Abstract. The budgetary alternatives available to and employed by states to deal with budgetary shortfalls in the early 1980's are examined. The study suggests it may be preferable for states to consider relaxing the self‐imposed requirements of an annually balanced budget.
Braun, Bradley M.   +2 more
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State Lotteries for Public Revenue

Public Budgeting & Finance, 1988
Lotteries, the state fiscal gimmick of the eighties, operate in jurisdictions encompassing substantially more than half the nation's population and enjoy considerable public acceptance. The revenue they generate is small, rarely more than two percent of state general revenue, it is subject to major year‐to‐year swings, and it is very expensive to ...
John L. Mikesell, Kurt Zorn
openaire   +1 more source

Overhauling state revenue systems

National Municipal Review, 1934
AbstractNumerous reforms suggested for tax revision.
openaire   +1 more source

STATE TAX REVENUES UNDER COMPETITION

National Tax Journal, 1983
The effects of tax policies in competing jurisdictions on state tax revenues are examined. A constant elasticity function is used to estimate the income, rate, and price elasticities of state and r...
ROGER S. HEWETT, SUSAN C. STEPHENSON
openaire   +1 more source

Interstate Competition and State Lottery Revenues [PDF]

open access: possibleNational Tax Journal, 2004
In this article we use data on lottery sales for all 55 counties in West Virginia over the period 1987-2000 to examine in a dynamic framework the determinants of lottery revenues. While we examine more generally the determinants of lottery revenues, we focus on the effects of the introduction of new neighboring state lottery games on West Virginia ...
Tosun, Mehmet Serkan, Skidmore, Mark
openaire   +1 more source

DO STATE REVENUE FORECASTERS UTILIZE AVAILABLE INFORMATION? [PDF]

open access: possibleNational Tax Journal, 1989
This paper tests whether state revenue forecasts incorporate all possible economic and political information.
openaire   +1 more source

Revenue Potential of State Lotteries

Public Finance Quarterly, 1987
The debate concerning whether to institute a lottery is hampered in many states by a lack of objective current estimates of potential revenue. The purpose of this study is to provide estimates by type of game based on the experiences of those states that already have lotteries.
openaire   +1 more source

Impacts of Revenue Diversification and Revenue Elasticity on State Fiscal Health

Public Finance and Management, 2019
Revenue diversification and elasticity of the revenue portfolio are important characteristics of a revenue structure. Using state financial data from 2007–2012, this study identifies the different impacts of revenue diversification and revenue portfolio elasticity on the fiscal health of US states.
Wenli Yan, Douglas A. Carr
openaire   +1 more source

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