State revenue sources: Sales tax, product specific taxation, income tax and user fees, with special reference to Utah

Update Item Information
Publication Type honors thesis
School or College College of Social & Behavioral Science
Department Political Science
Thesis Supervisor Dalmas H. Nelson
Honors Advisor/Mentor Robert C. Benedict
Creator Larrabee, Jonathon R.
Title State revenue sources: Sales tax, product specific taxation, income tax and user fees, with special reference to Utah
Date 1995-08
Year graduated 1995
Description With increasing decentralization of power to individual states, it is critical to evaluate the revenue sources intended to fill state coffers. The four most prominent revenue instruments are: the sales taxation, product specific taxation, income taxation and user fees. In this essay each instrument is assessed by eight criteria: historical development, proportion of state funding, relative yield, revenue stability, tax base, administrative procedures and costs, economic distortions of behavior, theoretical justifications and equity.
Type Text
Publisher University of Utah
Subject Taxation--Utah
Language eng
Rights Management (c) Jonathon R. Larrabee
Format Medium application/pdf
ARK ark:/87278/s6vh9t4k
Setname ir_htca
ID 1345636
Reference URL https://collections.lib.utah.edu/ark:/87278/s6vh9t4k
Back to Search Results