Sales taxes paid by businesses are buried in production costs and therefore hidden from consumers and policymakers. Final (tax included) prices are related to the number of taxable transactions that the good has undergone and who bears the tax as well as to resource costs. Thus the total sales...

The possibility of a relationship between tax revenue and tax progressivity has been an issue of interest to both theorists and policymakers in recent years. Among the public choice theorists there is debate about the expected direction of association. The empirical results have also been mixed....

Income taxes vary significantly across states. Typical measures of these varia-tions utilize aggregate measures, such as per capita taxes or taxes per thousand dollars of income. In this article the income tax systems, as opposed to the taxes paid, are described and compared for the various...