The two main workhorses of state tax systems are levies on sales and individual incomes. In this paper we develop and implement a coherent methodology for characterizing these systems. The measures th
This paper updates a recent study of the factors prompting states to adopt new tax instruments by testing the explanation supported in the original work over a longer time period and broadening the po
Treasury media release 2010\n\n**Note:** This resource was originally published on opengov.nsw.gov.au. The OpenGov website has been retired. If you have any questions, please contact the Agency Servic
To constrain legislative taxing power, 16 U.S. state constitutions require a supermajority in both chambers to increase or impose taxes. Both supporters and opponents of the requirement argue that its
