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Full-Text Articles in Law
Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice
Tax Reform In Rhode Island: Developing A High Quality Revenue Stream, Nicholas A. Denice
Honors Projects in Accounting
The present study explores the current state of taxation in Rhode Island in relation to its sales tax. An analysis of the literature will examine how the current sales tax system compares with other alternatives and if it hurts the state's economic competitiveness as shown in tax burden studies. Using Rhode Island tax data from the Annual State Audit and Consumer Expenditure Survey, this study will analyze the current sales tax system in the state and determine whether an alternative model would lead to a higher-quality revenue stream. Data from the State of Rhode Island General Audit Report and the …
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Minimizing The Harm Of State Fiscal Volatility, David Gamage, Jeremy Bearer-Friend
Articles by Maurer Faculty
This report’s primary concern is how U.S. state governments should respond to the fiscal volatility created by their balanced budget constraints. Applying the principles of risk allocation theory to this recurring problem, we conclude that states should primarily adjust the rates of broad-based taxes as their economies cycle, rather than fluctuating public spending.