The effects of economic conditions and tax structures on state tax revenue flow

1998 ◽  
Vol 4 (3) ◽  
pp. 259-269 ◽  
Author(s):  
Bradley M. Braun ◽  
Yasuji Otsuka
Keyword(s):  
Economic Conditions ◽  
Tax Revenue ◽  
State Tax ◽  
Tax Structures

Effects of Unitary vs. Nonunitary State Income Taxes on Interstate Resource Allocation: Some Analytical and Simulation Results

2001 ◽  
Vol 23 (1) ◽  
pp. 39-60 ◽  
Author(s):  
Michael G. Williams ◽  
Charles W. Swenson ◽  
Terry L. Lease
Keyword(s):  
State Government ◽  
Income Taxes ◽  
Tax Credits ◽  
Tax Revenue ◽  
Tax Rates ◽  
Tax Rate ◽  
Unitary State ◽  
State Tax ◽  
State Income ◽  
Tax Structures

This study examines the optimal location choice decisions of a two-state firm in response to changing state corporate income tax rates and tax structures. Because the firm can engineer its tax liability by manipulating between-state location of sales, property, and payroll, changes in relative state tax rates should result in the firm making such location changes. Results of a model firm simulation, examining various combinations of state tax rates and unitary vs. nonunitary tax structures, found that the firm would make interstate resource changes to minimize company-wide state income taxes. Important findings of the study are that tax rate changes in nonunitary states may cause little or no change in resources used in that state. Indeed, in one scenario, the resulting resource flows from a tax increase are favorable to the nonunitary state, making a tax increase a win-win situation for the state government (higher tax revenue and more economic activity). In contrast, changes in unitary state tax rates can result in significant resource changes in both the unitary state and in other states. The finding that tax rate cuts are ineffective in nonunitary states implies that these states may be more successful in attracting investment by changes affecting apportionment factors (tax credits for new capital, or new jobs) or by use of nontax incentives.

A GENERAL MODEL FOR STATE TAX REVENUE ANALYSIS

1976 ◽  
Vol 29 (4) ◽  
pp. 422-435
Author(s):  
GERALD E. AUTEN ◽  
EDWARD H. ROBB
Keyword(s):  
General Model ◽  
Tax Revenue ◽  
State Tax

State Tax Policy, Labor, and Tax Revenue Feedback Effects

1997 ◽  
Vol 36 (4) ◽  
pp. 399-418 ◽  
Author(s):  
Peter Berck ◽  
Elise Golan ◽  
Bruce Smith*
Keyword(s):  
Tax Policy ◽  
Tax Revenue ◽  
Feedback Effects ◽  
State Tax ◽  
State Tax Policy

scholarly journals ABU YUSUF DAN PAJAK (KONSEP DALAM KITAB AL-KHARAJ DAN RELEVANSINYA DA-LAM EKONOMI SAAT INI)

Fenomena ◽  
2021 ◽  
Vol 20 (1) ◽  
pp. 45-60
Author(s):  
Arif Zunaidi
Keyword(s):  
The State ◽  
Economic Conditions ◽  
Tax Revenue ◽  
The Public ◽  
State Revenue ◽  
Tax Management

Sebagai tokoh yang memiliki nama besar, Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak. Sebagai salah satu sektor penting dalam penerimaan negara, pajak seharusnya tidak mendzolimi masyarakat dari besaran presentasenya. Tujuan dari penulisan ini adalah untuk mengetahui sejarah penulisan kitab Al-Kharaj  dan isi kitabnya. Selain itu, tulisan ini juga untuk mengetahui konsep pajak yang ditulis Abu Yusuf dan utilitasnya dengan ekonomi saat ini.  Metode yang digunakan dalam penulisan ini adalah metodologi pemikiran tokoh yang dilacak dari sikap, tulisan atau pun tanggapan pada suatu kasus fenomena yang terjadi pada masa itu. Untuk mengetahui latar belakang pemikiran Abu Yusuf tidak bisa mengesampingkan beberapa faktor yang ada, baik faktor internal maupun faktor eksternal yang menjadi pemicunya. Hasil penelitian menemukan bahwa pemikiran Abu Yusuf tentang pajak menjadi salah satu konsep yang dilaksanakan hingga saat ini. Konsepnya dipakai dan diaplikasikan dalam menentukan presentase penerimaan pajak oleh negara. Konsep Al-Kharaj digunakan dalam sektor penerimaan Pajak Bumi dan Bangunan (PBB), bea cukai. Kata kunci: Abu Yusuf, Kitab Al-Kharaj, Pajak, Pendapatan Negara   As a well-known figure, Abu Yusuf has written a phenomenal work in taxation studies, namely al-Kharaj. This book which written at the request of the Caliph Harun ar-Rashid is used as a guide in tax management efforts. As one of the important sectors in state revenue, taxes should not deceive the public from their percentage. The article aims to find out the context of Al-Kharaj and its contents. Therefore, this study seeks to reveal the thoughts of Abu Yusuf and his background which were traced through his attitudes, writings, and responses to a case that occurred at that time. In addition, the paper is also to find out the tax concept initiated by Abu Yusuf and its practice in economic conditions' today. The results of this study found that Abu Yusuf's thought about taxes is one of the concepts that is still used today. This concept is applied in determining the percentage of tax revenue by the state. The Al-Kharaj concept is also used in the land and building tax (PBB) and customs revenue sectors.

The effects of casino gambling on state tax revenue

1996 ◽  
Vol 24 (4) ◽  
pp. 336-348 ◽  
Author(s):  
Paul M. Mason ◽  
Harriet Stranahan
Keyword(s):  
Casino Gambling ◽  
Tax Revenue ◽  
State Tax

scholarly journals Instruments for adjusting Algeria's fiscal policy to market economy

2020 ◽  
pp. 31-44
Author(s):  
Anna Vladimirovna Bobrova ◽  
Abderraouf Abassi
Keyword(s):  
Market Economy ◽  
Oil And Gas ◽  
Tax Revenue ◽  
Mathematical Methods ◽  
Vertical Data ◽  
State Tax ◽  
Fiscal System ◽  
The Subject ◽  
Oil And Gas Sector

The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.

scholarly journals Do US Government Tax Revenues and Expenditures Respond to Debt Levels and Economic Conditions Asymmetrically over the Business Cycle?

2018 ◽  
Vol 5 (3) ◽  
pp. 8
Author(s):  
Steven P Cassou ◽  
Hedieh Shadmani
Keyword(s):  
Business Cycle ◽  
Regime Switching ◽  
Statistical Significance ◽  
Economic Conditions ◽  
Tax Revenue ◽  
Switching Regression ◽  
Us Government ◽  
The Business Cycle ◽  
The Government ◽  
Debt Levels

This paper empirically investigates whether there are asymmetries in the responses of US government tax revenue and expenditure to debt levels and economic conditions over the business cycle. State of the art regime switching regression models, including Threshold Regression and Markov Switching, are investigated. Both sides of the government budget show asymmetries, but the asymmetries for tax revenue show greater statistical significance. The results show that both tax revenue and expenditure respond to high debt levels, with the asymmetry in this response showing that fiscal authorities take weaker action in response to debt during poor economic times. In addition, the asymmetric response to economic conditions for both sides of the budget shows that stronger countercyclical policy is taken during poor economic times.

State budgets recover from pandemic with federal help

2021 ◽  
Keyword(s):  
Financial Crisis ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Bond Markets ◽  
Municipal Governments ◽  
Content Type ◽  
State Tax ◽  
Us Government ◽  
State Budgets ◽  
Tax Returns

Significance The revenue from these tax returns will offer an indication of how badly the pandemic has hit state and city finances. State and municipal governments account for some 36% of all US government expenditure but, in most cases, they are not allowed to run deficits and so cut spending during a downturn. Impacts Cities, unlike states, are permitted to file for bankruptcy, as Detroit did in 2013 following the 2007-09 financial crisis. There may be concerns in the bond markets about municipalities that struggle to recover from the pandemic. More than half of all state tax revenue will continue to be used to fund spending on education and healthcare.

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