Individuals with income not reported to the tax authority by a third party (e.g., the self-employed, those earning tips) may be less likely to be detected evading taxes relative to the case in which their income is subject to third-party reporting. However, their compliance responses—to...

This paper focuses on excise effects of the property tax system. The excise effects are, of course, only one element in determining the role that property taxes should play as a revenue source and tell us only part of the story on the tax’s ability to generate revenues, the incidence of the...

In this study, we examine the effect of public spending for the arts on state economic growth among U.S. states. While there is a large literature on the effects of many elements of public spending on economic growth, this literature has ignored spending for the arts. We extend this literature...

Most arguments in favor of the Internet Tax Freedom Act (ITFA) assume that taxing Internet access would reduce Internet use. The authors investigate this possibility empirically, making use of panel data covering all U.S. states for the years 1998, 2000, and 2001. Statutory variation in the...

The literature investigating strategic tax competition among U.S. state has shown significant variation in terms of the magnitude, and even the sign, of tax competition effects. One dimension upon which variation in results may occur is the period of analysis. It is plausible that tax...

Bruce D., Deskins J. A., Hill B. C. and Rork J. C. (Small) business activity and state economic growth: does size matter?, Regional Studies. Using a 1988-2002 panel of US state-level data, the impact of small and large business activity on gross state product (GSP), state personal income (SPI),...