Feenberg, Daniel R. <br/><br/>
Tax Structure and Public Sector Growth / 
Daniel R. Feenberg, Harvey S. Rosen. 
 - Cambridge, Mass.  National Bureau of Economic Research  1986. 
 - 1 online resource:  illustrations (black and white); 
 - NBER working paper series  no. w2020 .
 - Working Paper Series (National Bureau of Economic Research)  no. w2020. .
<br/><br/> September 1986. 
<br/><br/> It has been hypothesized that a jurisdiction's tax structure exerts an independent effect upon the growth of its public sector. We test this hypothesis by examining the relationship between the growth of state general expenditure and the elasticity of tax revenues with respect to income. The work takes advantage of a very careful set of income elasticities for the personal income and sales tax systems for each state, for every year from 1978 to 1983. The main conclusion is that the data do not support the notion that the form of the tax structure exerts an independent effect on public sector growth. 
<br/><br/>
<br/><br/><br/>System requirements: Adobe [Acrobat] Reader required for PDF files. <br/>Mode of access: World Wide Web.