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View Kioko's Slides.pdf

Mikesell.-Kioko-slides.pdf
Preview of View Kioko's slides
🔗 Source: brookings.edu
📊 Size: 551 KB
👤 Author: Mikesell, John L.
⬇️ Downloads: 88

Summary

The retail sales tax originated during the Great Depression as a response to declining property tax revenue, with Mississippi and West Virginia being the first to adopt it in 1932 and 1933. By 1936, general sales tax reliance exceeded property tax reliance, and by 1970, individual income tax collections surpassed general sales tax revenue nationally. However, at the individual state level, mean retail sales tax reliance remains greater than individual income tax reliance, with state fiscal policy being made independently, often hindered by political and economic obstacles to adopting alternative revenue sources.

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Description

The retail sales tax originated during the Great Depression as a response to declining property tax revenue, with Mississippi and West Virginia being the first...

Technical Information

  • File Format: PDF
  • File Size: 551 KB
  • Pages: 19
  • Language: EN
  • Author: Mikesell, John L.
  • Total Downloads: 88
  • Last Updated: 3 weeks ago

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