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01123nam a2200205Ia 4500 |
| 001 |
10.1177-0275074018783067 |
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220511s2019 CNT 000 0 und d |
| 020 |
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|a 02750740 (ISSN)
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| 245 |
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|a Corruption and Tax Structure in American States
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| 260 |
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|b SAGE Publications Inc.
|c 2019
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| 856 |
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|z View Fulltext in Publisher
|u https://doi.org/10.1177/0275074018783067
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|a 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. © The Author(s) 2018.
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|a corruption
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|a fiscal illusion
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|a indirect tax
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| 650 |
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|a tax regressivity
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| 650 |
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|a tax share by business
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| 700 |
1 |
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|a Liu, C.
|e author
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| 700 |
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|a Mikesell, J.L.
|e author
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| 773 |
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|t American Review of Public Administration
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