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In November 2020, Colorado voters were asked to repeal the state's Gallagher Amendment, a constitutional redistributive policy in effect since 1983 that shifted the local property tax burden away from residential property on to nonresidential property. This study explores how partisanship...
Many states face challenges in producing accurate forecasts of tax revenue from personal income. Using data from 1996 to 2019, we look at how growth in the various base components of personal income influence the accuracy of a state's forecast of revenue from personal income taxation. We...
This paper analyzes the effect of asymmetric information on investment efficiency and the ways in which government credit can mitigate the inefficiency caused by asymmetric information. The focus is on credit rationing. In the model, the project return and the project risk are assumed to be...
Numerous states have altered the sales factor weight in their corporate income tax (CIT) apportionment formulas. We are among the first to examine which political and economic factors are important in determining whether and when states manipulate sales factor weights. We apply survival model...
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