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Keywords: state tax collections
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2023) 23 (1): 204–209.
Published: 01 December 2023
..., Canada. Editor’s note: Accepted by Editor Amy M. Hageman. 10 05 2023 17 05 2023 20 05 2023 2023 COVID-19 progressive tax rates income inequality state tax collections health economics political economy The COVID-19 pandemic is a unique situation...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2022) 22 (1): 1–32.
Published: 01 December 2022
... income inequality state tax collections health economics political economy In this study, we consider the role of progressive tax rates and income inequality on state tax collections. COVID-19 restrictions, which varied by state and arguably exogenously increased income inequality, provide us...
