| 000 -LEADER |
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| fixed length control field |
01008nam a2200169 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
190926b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Liu, Cheol |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Corruption and tax structure in American states |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Name of publisher, distributor, etc |
American Review of Public Administration |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
49(5), Jul, 2019: p.572-584. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
We examine the extent to which public corruption influences the tax structure of American states. After controlling for other tax structure influences, we find that states with greater measured public corruption have more complex tax systems, have higher tax burdens, rely more heavily on regressive indirect taxes, and have smaller shares of their tax burdens with initial impact on business. These are significant structural impacts on the tax systems. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation - United States |
| 9 (RLIN) |
11473 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Mikesell, John L. |
| 9 (RLIN) |
11474 |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
American Review of Public Administration |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
Corruption - United States |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Item type |
Articles |
