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As state governments grapple with increased revenue needs or demands for state tax reform, they typically must choose between relying on an income tax system or utilizing a sales tax, perhaps in conjunction with a corporate franchise tax. Choosing between these two tax options is often a contentious process, and many arguments can arise in the debates surrounding this issue.In this systematic and thorough analysis of the relative advantages and disadvantages of state sales and income taxes, George R. Zodrow addresses these issues from an economic perspective. He evaluates the two options in terms of the criteria commonly used in the public finance literature, including economic efficiency, fairness, administrative simplicity, and tax exportability. He briefly considers two alternatives to state sales and income taxes -- increased utilization of user charges and the adoption of a state tax based on mildly progressive taxation of individual consumption rather than income.In the final chapter, Zodrow applies his analysis to the current Texas tax system as well as proposals for the introduction of a state income tax. As one of the few states without a state income tax, Texas provides an excellent laboratory in which to explore state tax issues. This provocative case study will serve as an informative contribution to the continuing public policy debate over the state tax structure.