State Tax Systems
eBook - ePub

State Tax Systems

Policy Making for Fiscal Stability

  1. 288 pages
  2. English
  3. ePUB (mobile friendly)
  4. Available on iOS & Android
eBook - ePub

State Tax Systems

Policy Making for Fiscal Stability

About this book

State governments are responsible for most of the direct domestic spending that affects the well-being of their citizens. Fiscal stability, important for state governments to serve the public, is influenced by both state tax systems and spending programs. This important new book explores how states' tax systems have changed, particularly in the aftermath of the Great Recession, why changes were made, and how these policies contributed to state fiscal stability. Author Yuhua Qiao examines tax systems, including state personal income tax, corporate income tax, sales and use tax, fuel tax, healthcare provider tax, and sin taxes. As fiscal stability largely depends on a tax system with a broad base and diverse sources, this book pays special attention to how changes affect the tax base, as well as the challenges and opportunities states face in broadening it.

Case studies within the book provide a rich discussion about the context under which a tax reform is adopted as well as its repercussions. The first book dedicated to a comprehensive examination of tax policy changes at the state level since the Great Recession, State Tax Systems: Policy Making for Fiscal Stability will help state government officials, public finance scholars, and students gain a better understanding of a given tax policy's impact on state fiscal health over the long term.

Frequently asked questions

Yes, you can cancel anytime from the Subscription tab in your account settings on the Perlego website. Your subscription will stay active until the end of your current billing period. Learn how to cancel your subscription.
No, books cannot be downloaded as external files, such as PDFs, for use outside of Perlego. However, you can download books within the Perlego app for offline reading on mobile or tablet. Learn more here.
Perlego offers two plans: Essential and Complete
  • Essential is ideal for learners and professionals who enjoy exploring a wide range of subjects. Access the Essential Library with 800,000+ trusted titles and best-sellers across business, personal growth, and the humanities. Includes unlimited reading time and Standard Read Aloud voice.
  • Complete: Perfect for advanced learners and researchers needing full, unrestricted access. Unlock 1.4M+ books across hundreds of subjects, including academic and specialized titles. The Complete Plan also includes advanced features like Premium Read Aloud and Research Assistant.
Both plans are available with monthly, semester, or annual billing cycles.
We are an online textbook subscription service, where you can get access to an entire online library for less than the price of a single book per month. With over 1 million books across 1000+ topics, we’ve got you covered! Learn more here.
Look out for the read-aloud symbol on your next book to see if you can listen to it. The read-aloud tool reads text aloud for you, highlighting the text as it is being read. You can pause it, speed it up and slow it down. Learn more here.
Yes! You can use the Perlego app on both iOS or Android devices to read anytime, anywhere — even offline. Perfect for commutes or when you’re on the go.
Please note we cannot support devices running on iOS 13 and Android 7 or earlier. Learn more about using the app.
Yes, you can access State Tax Systems by Yuhua Qiao in PDF and/or ePUB format, as well as other popular books in Politics & International Relations & Personal Finance. We have over one million books available in our catalogue for you to explore.

Table of contents

  1. Cover
  2. Half-Title Page
  3. Title Page
  4. Copyright Page
  5. Dedication
  6. Table of Contents
  7. List of Illustrations
  8. Preface
  9. Acknowledgments
  10. 1 State Government Finance and the Fiscal Stability
  11. 2 State Expenditure Responsibilities: Trend and Cost Drivers
  12. 3 The Great Recession and State Tax Policies: An Overview
  13. 4 The Great Recession and Tax Increases: Stories in Three States
  14. 5 The Great Recession and Tax Cuts: Stories in Two States
  15. 6 State Income Taxes: How to Keep This Revenue Pilar Stable?
  16. 7 State Corporate Income Taxes: How to Reform Them for State Fiscal Stability?
  17. 8 State Sales Taxes: How to Modernize Them for State Fiscal Stability?
  18. 9 State Sin Taxes: Are They Stable Enough for State Fiscal Stability?
  19. 10 Marijuana Tax: Is This New Revenue Source Reliable?
  20. 11 User Fees and Charges, Gasoline Taxes, and Healthcare Provider Taxes
  21. 12 State Tax Policies during the COVID-19 Pandemic
  22. 13 Conclusion: Have State Tax Policies Improved Their Fiscal Stability?
  23. Appendix A: Major Specific Tax Actions in California: 2009–2018
  24. Appendix B: Major Specific Tax Actions in New York: 2009–FY 2018
  25. Appendix C: Major Specific Tax Actions in Connecticut: 2009–FY 2018
  26. Appendix D: Major Specific Tax Actions in Kansas: 2008–2018
  27. Appendix E: Major Specific Tax Actions in Missouri: 2008–2018
  28. Appendix E: Major Specific Tax Actions in Missouri: 2008–2018
  29. Appendix F: State Personal Income Tax Rate Changes: 2008–2020
  30. Appendix G: State Marijuana Tax System as of 2021
  31. Appendix H: Marijuana Tax Revenue Use in States
  32. Appendix I: States with Variable Gas Tax
  33. Appendix J: State Income Tax Rate Cuts: 2021–2023
  34. Index