| 000 | 01536nab#a2200313#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219174231.0 | ||
| 008 | 171214s2017 GBR|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aOverton, Michael _965720 |
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| 245 |
_aPrepayments, late payments and sales tax revenue volatility in tax cities _c Michael Overton, Julius A. Nukpezah and Orkhan Ismayilov |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía. | ||
| 650 | 4 |
_aADMINISTRACION LOCAL _97293 |
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| 650 | 4 |
_aADMINISTRACION MUNICIPAL _97294 |
|
| 650 | 4 |
_aMUNICIPIOS _932254 |
|
| 650 | 4 |
_aPAGO _947926 |
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| 650 | 4 |
_aRECAUDACION _948197 |
|
| 650 | 4 |
_aTRIBUTOS LOCALES _948620 |
|
| 650 | 4 |
_aVOLATILIDAD FINANCIERA _952231 |
|
| 520 | _aLocal 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. | ||
| 700 | 1 |
_aNukpezah, Julius A. _965721 |
|
| 700 | 1 |
_aIsmayilov, Orkhan _965722 |
|
| 773 | 0 |
_tPublic money and management _w103329 _gv. 37, n. 7, November 2017, p. 469-490 |
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| 942 | _cART | ||
| 942 | _z149263 | ||
| 999 |
_c137307 _d137307 |
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