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National Tax Journal articles from March 1993
Quarterly journal provides institutional, empirical and analytical research in government finance, taxation and public sector finance and policy.
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National Tax Journal archives from March 1993
Explaining state government discretionary revenue increases in fiscal years 1991 and 1992.
March 1, 1993... INTRODUCTION
State governments formulated budgets for fiscal years 1991 and 1992 that included large discretionary revenue increases. Combining the 1991 and 1992 discretionary changes, the average state increased revenues by 5.5 percent...
The demand for wagering on state-operated lotto games.
March 1, 1993... INTRODUCTION
In 1980, 14 states generated $1.19 billion in net revenue from their lotteries. By 1990, the 32 states with lotteries generated $8.54 billion in net revenue. While some states have experienced slow growth in sales following...
Charitable contributions by low- and middle-income taxpayers: further evidence with a new method.
March 1, 1993... Abstract - This paper examines whether charitable giving by individual taxpayers, including nonitemizers, is responsive to the deduction incentives provided by tax laws. We employ the Simultaneous Equations Tobit model to estimate the price...
Limitations on state and local government borrowing for private purposes.
March 1, 1993... INTRODUCTION
In the years preceding the Tax Reform Act (TRA) of 1986, state and local governments borrowed more money to encourage private economic activity than they borrowed to finance traditional public projects, such as roads,...
Tax amnesties and compliance in the long run: a time series analysis.
March 1, 1993... INTRODUCTION
Governments of all kinds have increasingly turned to tax amnesties as part of their fiscal programs. An amnesty typically allows individuals or firms to pay previously delinquent taxes with reduced civil and criminal...
Generational Accounting: Knowing Who Pays, and When, for What We Spend.
March 1, 1993... Laurence Kotlikoff's book, Generational Accounting, is the latest in a series of work addressing the appropriate measures of fiscal policy.(1) Kotlikoff has pioneered an attempt to overhaul the federal budget. In place of annual spending,...
U.S. Taxation of International Income: Blueprint for Reform.
March 1, 1993... It is said of multinational firms that they pay taxes only when they want to, and it is also said that they hardly ever want to. Somewhat more accurately, governments find that international income - income earned in cross-border transactions,...
Tax Policy and Economic Development.
March 1, 1993... In 1956, Nicholas Kaldor developed a brilliant one-step proposal to solve the problem of taxation in developing countries. In a report for the Indian Ministry of Finance, he proposed a comprehensive tax return based on simultaneous taxes for...