Contents

Corruption and Tax Structure in American States

Liu, Cheol / John L. Mikesell

Abstract

We examine the extent to which public corruption influences the tax structure of American states. After controlling for other tax structure influences, we find that states with greater measured public corruption have more complex tax systems, have higher tax burdens, rely more heavily on regressive indirect taxes, and have smaller shares of their tax burdens with initial impact on business. These are significant structural impacts on the tax systems.

Issue Date
2019-07
Publisher
SAGE Publications
Keywords Plus
PUBLIC CORRUPTION; FISCAL ILLUSION; UNITED-STATES; POLITICAL CORRUPTION; GOVERNMENT; EVASION; REVENUE; IMPACT; SIZE; DETERMINANTS
Keywords(Author)
corruption; fiscal illusion; indirect tax; tax regressivity; tax share by business
Citation
American Review of Public Administration, v.49, no.5, pp.595 - 600, 2019
DOI
10.1177/0275074018783067
Journal Title
American Review of Public Administration
Start Page
595
End Page
600
ISSN
0275-0740
Language
English
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