Corruption and tax structure in American states
By: Liu, Cheol
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Contributor(s): Mikesell, John L.
Material type: 
BookPublisher: American Review of Public Administration Description: 49(5), Jul, 2019: p.572-584.Subject(s): Taxation - United States
In:
American Review of Public AdministrationSummary: 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.
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Articles
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Indian Institute of Public Administration | 49(5), Jul, 2019: p.572-584. | Available | AR121154 |
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.
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