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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 16
Setname	ir_htca
ID	1345652
Reference URL	https://collections.lib.utah.edu/ark:/87278/s6vh9t4k/1345652