STATE TAX REVENUES UNDER COMPETITION

1 March 1983

journal article
Published by University of Chicago Press in National Tax Journal

Vol. 36 (1) , 95-101
https://doi.org/10.1086/ntj41862495

Abstract

The effects of tax policies in competing jurisdictions on state tax revenues are examined. A constant elasticity function is used to estimate the income, rate, and price elasticities of state and regional variables. State tax revenues are shown to be dependent upon own tax rates and the tax rates of competing jurisdictions.

Keywords

JURISDICTIONS
FUNCTION
PRICE
COMPETITION
TAX RATES
STATE TAX REVENUES

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