000			01008nam a2200169 4500
999			_c511563 _d511563
008			190926b ||||| |||| 00| 0 eng d
100			_aLiu, Cheol _911472
245			_aCorruption and tax structure in American states
260			_bAmerican Review of Public Administration
300			_a49(5), Jul, 2019: p.572-584.
520			_aWe 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			_aTaxation - United States _911473
700			_aMikesell, John L. _911474
773			_aAmerican Review of Public Administration
906			_aCorruption - United States
942			_2ddc _cAR