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 |
Title | Page 52 |
Setname | ir_htca |
ID | 1345688 |
Reference URL | https://collections.lib.utah.edu/ark:/87278/s6vh9t4k/1345688 |