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Ranking State Tax Systems
其他書名
Progressivity, Adequacy, Efficiency
出版SSRN, 2013
URLhttp://books.google.com.hk/books?id=enjdzwEACAAJ&hl=&source=gbs_api
註釋A good tax system must raise sufficient revenue - and do so fairly, efficiently, transparently, and coherently. How do the tax systems of the states stack up in terms of fairness, adequacy, and neutrality? To answer this question, we assess each state's relative performance in terms of progressivity, growth, and administrative and economic efficiency.