| 000 | 01946nab a2200325 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181116132006.0 | ||
| 007 | ta | ||
| 008 | 181116t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_91335 _aAnderson, John E. |
|
| 245 | 0 |
_aState and local property, income and sales tax elasticity _b : estimates from dynamic heterogeneous panels _c John E. Anderson and Shafiun N. Shimul |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe estimate the responsiveness of state and local property, income, and sales tax revenues to state gross domestic product (GDP) changes using U.S. Census data over the period 1967-2012. Long-run and short-run elasticities are estimated using panel time series methods designed for dynamic heterogeneous panels (Mean Group (MG), Pooled Mean Group (PMG), and Dynamic Fixed Effects (DFE) estimators). These methods enable us to estimate substantial heterogeneity in elasticities for each major revenue source across states. For property tax systems, in particular, we analyze the tax administration and tax limitation factors that contribute to the observed stability and resilience of that major local government revenue source. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948168 _aPROPIEDAD |
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| 650 | 4 |
_948197 _aRECAUDACION |
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| 650 | 4 |
_947378 _aINGRESOS FISCALES |
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| 650 | 4 |
_943299 _aELASTICIDAD IMPOSITIVA |
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| 650 | 4 |
_925831 _aANALISIS DE PANELES |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 700 | 1 |
_966721 _aShimul, Shafiun Nahin |
|
| 773 | 0 |
_9158087 _oOP 233/2018/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 3, September 2018, p. 521-546 |
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| 856 | _uhttps://ntanet.org/NTJ/71/3/ntj-v71n03p521-546-State-and-Local-Property-Income-and-Sales-Tax-Elasticity.html | ||
| 942 | _cART | ||
| 999 |
_c139271 _d139271 |
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