Beware double purposes
- THE RESTRICTIVENESS OF STATE TAX AND EXPENDITURE LIMITATIONS AND STATE DEBT. Deller, Steven; Maher, Craig; Amiel, Lindsay; Stallmann, Judith I. // Public Finance & Management;2013, Vol. 13 Issue 1, p1
Using a panel data set of the 50 states from 1969 to 2005 we explore the impact of the restrictiveness of tax and expenditures limitation (TELs) on state debt. Using six characterizations of tax and expenditure limitations we build three unique indices of restrictiveness: one index for...
- Connecticut's high taxes defy logic. Khasru, B. Z. // Fairfield County Business Journal;2/21/2005, Vol. 44 Issue 8, p37
Focuses on the logic behind the administration of taxes in Massachusetts, New York and Connecticut. Reason for Massachusetts to lower its tax effort index; Identification of areas where taxes are high in New York; Likelihood of Connecticut's high property values to boost its tax capacity; Basis...
- MedEconomics: In a nutshell … Staff party tax rules. Pointon, Simon // GP: General Practitioner;11/27/2009, p45
The article discusses taxation law for celebrating Christmas party by General Practitioners (GPs). It has been stated that each staff member of GP has a tax-free allowance of 150 pounds that covers all functions the practice hosts in the tax year including the Christmas party. It has also been...
- THE DISTRIBUTIONAL IMPACT OF PROPOSITION 13: A MICROSIMULATION APPROACH. Chernick, Howard; Rechovsky, Andrew // National Tax Journal;Jun82, Vol. 35 Issue 2, p149
This paper focuses on the distribution among California residents of tax reductions mandated by Proposition 13. The results are based on a microsimulation model which accounts for the complexities of the property tax system, and allows for the evaluation of various shifting assumptions. When...
- An analysis of support for tax limitation referenda. Stein, Robert M.; Hamm, Keith E.; Freeman, Patricia K. // Public Choice;1983, Vol. 40 Issue 2, p187
Presents a study which analyzed certain characteristics of people who sign a petition calling for a referendum to impose a tax limit in the U.S. Questions concerning the correlates of citizen-initiated tax limitation movements; Research design; Findings.
- Finally! Rickenbacker, William F. // National Review;12/5/1975, Vol. 27 Issue 47, p1348
The article examines the idea of constitutional tax limitation, which puts a limit on the state's power to tax in the United States. The proposal rests on determining the ration between the current tax revenues of the state and the current total personal income of the state's citizens. The...
- A NOTE ON THE EMPIRICAL NATURE OF THE TAXPAYER REBELLION. Mikesell, John L.; Blair, John P. // Public Choice;Fall1973, Vol. 16, p43
Examines the factors attributed to the nature of the taxpayer rebellion. Points essential to referendum decision-making emphasized in the theoretical model developed; Evaluation of the structural change hypothesis; Discussion on change in the values of the traditional determinants.
- TABLING TABOR. Greenblatt, Alan // Governing;Jan2007, Vol. 20 Issue 4, p15
The article discusses the issue on Taxpayer Bill of Rights (TABOR) that limits state taxation and spending of the government. Supporters have been promoting the movement for 20 years but have yet to receive positive feedback from taxpayers particularly in Maine, Nebraska, and Oregon. The...
- DO PEOPLE WANT SOMETHING FOR NOTHING: PUBLIC OPINION ON TAXES AND GOVERNMENT SPENDING. Citrin, Jack // National Tax Journal;Jun79 Supplement, Vol. 32 Issue 2, p113
Discusses whether tax revolt is also a revolt against the level and distribution of government spending. Implications of Proposition 13 in California; Demand for government services; Trends in opinion toward taxing and spending; Discontent with public spending and the vote on Jarvis-Gann.