| 000 | 01729nab#a2200253#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219164424.0 | ||
| 008 | 170512s2017 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aBuschman, Robert D. _956690 |
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| 245 |
_aAn exploration of differential state responses to changes in fiscal conditions _c Robert D. Buschman and David L. Sjoquist |
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| 260 | _c2017 | ||
| 500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía. | ||
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
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| 650 | 4 |
_aAJUSTES FISCALES _917793 |
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| 650 | 4 |
_aEVALUACION _944020 |
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| 520 | _aThis paper explores legislative tax changes adopted by states in the face of exogenousbudget gaps (projected deficits or surpluses) over the period 1999.2011. Our conceptual framework is based on the premise that states willrespond differently to temporary budget changes than to permanent changes. The framework suggests four sets of explanatory factors beyond the size of the budget gap in explaining legislative tax changes, namely the other fiscal options foraddressing the gap, the nature ofpolitical party control of state government,budgetary institutions, and socioeconomiccharacteristics of the state. We find supportive evidence of our hypotheses that legislative tax changes are affected by a state.s budget gap, reserves, debt, unified political control, and super majority rules for tax increases, but not by balanced budget rules or changes inexpenditures. | ||
| 700 | 1 |
_aSjoquist, David L. _949348 |
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| 773 | 0 |
_tPublic Budgeting & _gFinance ; v. 37, n. 1, Spring 2017, p. 47-67 |
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| 942 | _cART | ||
| 942 | _z147895 | ||
| 999 |
_c88953 _d88953 |
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