National Tax Journal

Growth and Variability of State Individual Income and General Sales Taxes

Richard F. Dye, and Therese J. McGuire

44 National Tax Journal 55-66 (March 1991)

Abstract:

Uses national aggregate time series data to estimate the trend rate of growth and the deviation from trend for several components of state general sales and individual income tax bases. The results indicate great variety in growth and variability characteristics across tax base components.

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