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FAST MONEY? THE CONTRIBUTION OF STATE TAX AMNESTIES TO PUBLIC REVENUE SYSTEMS
Mikesell, John L.; Ross, Justin M. - In: National Tax Journal 65 (2012) 3, pp. 529-62
State tax amnesties have become a commonplace component of state tax administration over the last 30 years. This paper reviews the structural evolution of all state amnesty programs and makes the case that their fundamental purpose has shifted from improving tax administration to emphasizing...
Persistent link: https://www.econbiz.de/10010788376
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Central cities and sales tax rate differentials : the border city problem
Mikesell, John L. - In: National tax journal 23 (1970) 2, pp. 206-213
Persistent link: https://www.econbiz.de/10002494548
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Election periods and state tax policy cycles
Mikesell, John L. - In: Public choice 33 (1978) 3, pp. 99-106
Persistent link: https://www.econbiz.de/10002494594
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General property reassessment : relative tax impacts on land and on structures
Mikesell, John L. - In: The American journal of economics and sociology 38 (1979) 2, pp. 155-161
Persistent link: https://www.econbiz.de/10002494631
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Income elasticities of state sales tax base components
Mikesell, John L. - In: The quarterly review of economics and business : … 17 (1977) 1, pp. 83-94
Persistent link: https://www.econbiz.de/10002494642
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[Besprechung von:] Land value taxation. The "progress and poverty" centenary. Madison 1982. [= TRED Publications Committee on Taxation and Economic Development. 11]
Mikesell, John L. - In: Journal of economic literature 21 (1983) 4, pp. 1504-1506
Persistent link: https://www.econbiz.de/10002494663
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Local legislative behavior in tax substitution
Mikesell, John L. - In: The quarterly review of economics and business : … 14 (1974) 4, pp. 83-91
Persistent link: https://www.econbiz.de/10002494673
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Local sales taxes in North America
Mikesell, John L. - In: Municipal finance : official magazine of the Municipal … 43 (1971) 3, pp. 133-140
Persistent link: https://www.econbiz.de/10002494679
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Property tax assessment practice and income elasticities
Mikesell, John L. - In: Public finance quarterly : PFQ 6 (1978) 1, pp. 53-65
Persistent link: https://www.econbiz.de/10002494712
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Property tax resiliency and pressure on school finance
Mikesell, John L. - In: The American journal of economics and sociology 33 (1974) 4, pp. 401-408
Persistent link: https://www.econbiz.de/10002494726