Overton, Michael
Prepayments, late payments and sales tax revenue volatility in tax cities / Michael Overton, Julius A. Nukpezah and Orkhan Ismayilov .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía.
Local governments with volatile revenues face a variety of managerial challenges. This study examines the impact of prepayments and late payments on sales tax revenue volatility (STRV). Prepayments and late payments have thepotential of disrupting the predictability of sales tax revenue. Using a sample of1,075 cities in Texas over a 15-year period (1998 to 2013), the study finds that late payments impact STRV while early payments do not.
ADMINISTRACION LOCAL
ADMINISTRACION MUNICIPAL
MUNICIPIOS
PAGO
RECAUDACION
TRIBUTOS LOCALES
VOLATILIDAD FINANCIERA
Nukpezah, Julius A.
Ismayilov, Orkhan
Public money and managementv. 37, n. 7, November 2017, p. 469-490
Prepayments, late payments and sales tax revenue volatility in tax cities / Michael Overton, Julius A. Nukpezah and Orkhan Ismayilov .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía.
Local governments with volatile revenues face a variety of managerial challenges. This study examines the impact of prepayments and late payments on sales tax revenue volatility (STRV). Prepayments and late payments have thepotential of disrupting the predictability of sales tax revenue. Using a sample of1,075 cities in Texas over a 15-year period (1998 to 2013), the study finds that late payments impact STRV while early payments do not.
ADMINISTRACION LOCAL
ADMINISTRACION MUNICIPAL
MUNICIPIOS
PAGO
RECAUDACION
TRIBUTOS LOCALES
VOLATILIDAD FINANCIERA
Nukpezah, Julius A.
Ismayilov, Orkhan
Public money and managementv. 37, n. 7, November 2017, p. 469-490