Prepayments, late payments and sales tax revenue volatility in tax cities Michael Overton, Julius A. Nukpezah and Orkhan Ismayilov
By: Overton, Michael
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Contributor(s): Nukpezah, Julius A | Ismayilov, Orkhan.
Material type: 
ArticlePublisher: 2017Subject(s): ADMINISTRACION LOCAL | ADMINISTRACION MUNICIPAL | MUNICIPIOS | PAGO | RECAUDACION | TRIBUTOS LOCALES | VOLATILIDAD FINANCIERA
In:
Public money and management v. 37, n. 7, November 2017, p. 469-490Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1689/2017/7-1 (Browse shelf) | Available | OP 1689/2017/7-1 |
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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.
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