What factors influence state economic growth? This article uses annual state (and local) data for the years 1947 through 1997 for the forty-eight contiguous states to estimate the effects of a large number of factors, including taxation and expenditure policies, on state economic growth. A...

How does the presence of corruption affect the optimal mix between consumption and income taxation? In this article, the authors examine this issue using a simple neoclassical growth model, with a self-seeking and corrupt public sector. They find that the optimal tax mix in a corrupt economy is...

Current tax treatment of online business-to-consumer transactions may be one of the factors behind rapidly growing e-commerce. In this article, the authors examine the impact of state sales taxes on the consumer decision to conduct shopping online, using comprehensive data representative of the...