Taxation-State and Local Commons^™

Expanding State Tax Authority: Public And Private Sector Impacts Of Wayfair, Maxwell Pastoria

Williams Honors College, Honors Research Projects

The 2018 Supreme Court decision in South Dakota v. Wayfair, Inc. (Wayfair) overturned the longstanding physical presence rule for state sales tax collection, enabling states to enforce tax obligations on remote sellers through marketplace facilitator and economic nexus laws (Oyez, 2018). This study investigates the effects of these two post-Wayfair tax laws on state sales tax revenues, entrepreneurship, and public expenditures across all 50 states. Using a two-way fixed effects difference-in-differences (TWFE DID) framework, this research analyzes how policy adoption influenced per-capita outcomes in tax revenue, firm formation, and government spending in social services, education, infrastructure, and …

New Jersey's Mitigation And Adaptation To Climate Change: An Economic Analysis Of The State's Societal Benefits Charge And Community Solar Energy Program, Nicole S. Provost

Theses, Dissertations and Culminating Projects

Understanding the current trajectory of New Jersey’s emissions and the existing legislation and programs implemented to help reduce emissions, it is evident that the State requires further actions to spur heightened emission reductions to reach its goals. One known impactful policy that could significantly accelerate this process is a carbon tax, which applies to emission-intensive goods. Although this policy does not currently exist in New Jersey, the State has a Societal Benefits Charge (SBC) that applies an approximate 3% charge to electricity and gas consumption on residential and commercial utility customers’ monthly energy bills, where revenues fund programs that offer …

A 3-Step, Open-Data, Ride-Hailing Ridership Model With Pricing Applications, Richard A. Mucci

Theses and Dissertations--Civil Engineering

Researchers and practitioners studied the effects ride-hailing had in cities before the covid-19 pandemic. Previous research found ride-hailing to produce negative externalities, such as reducing transit ridership and increasing congestion in various cities. Since the pandemic, ride-hailing ridership has nearly recovered to pre-pandemic levels in Chicago. Ride-hailing ridership has grown steadily since the pandemic while a rider’s willingness to share their trip stagnated. Ride-hailing ridership nearly recovering to pre-covid levels in Chicago suggests that transportation planners, and policy makers, will need to continue assessing the impacts ride-hailing trips have in their cities.

Pickup and drop off locations in the Chicago …

Three Essays On Energy Related To State Policies And Low Carbon Transitions, Pinky Thomas

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation consists of three essays on energy-related state policies and energy transition. Each paragraph below refers to the three abstracts for the three chapters in this dissertation, respectively.

The first essay is entitled: “Impacts of State Tax and Resource Ownership Policies on Extraction: Evidence from U.S. Natural Gas Production”. The innovation of combined use of horizontal drilling and hydraulic fracturing technologies during the 2000s has allowed natural gas producers in the United States to extract natural gas and liquids from deep shale formations in a cost-efficient manner. This essay evaluates whether unconventional gas production responds to tax changes, and …

Bearer Negotiable Instruments: Addressing A Financial Intelligence Gap And Identifying Criminogenic Weaknesses, Hollis B. Kegg

Dissertations, Theses, and Capstone Projects

Bearer Negotiable Instruments (BNI) are a long-standing category of financial instruments used to transfer large amounts of money in ways that may not be subject to regulation, reporting, tracking, review, or oversight. There is limited information available on BNIs, and no evidence that any studies have been undertaken on BNIs alone, much less reported. Increasingly, BNIs are being used for illegal purposes including money laundering. This study gathers information about their characteristics, nature, purpose, legal status, and numbers. It also focuses on the crime risks associated with BNIs, the crime opportunities they facilitate, and the criminal weaknesses in the financial …

Into The "Vortex Of Legal Precision": Access To Justice, Complexity, And The Canadian Tax System, Colin Jackson

PhD Dissertations

This thesis is an exploration of access to justice issues in the Canadian tax system. Drawing on the work of Roderick Macdonald, it argues for a broad conception of access to justice based on the empowerment of individuals in all of the sites, processes, institutions where law is made, administered, and applied. It argues that tax law shows the usefulness of this comprehensive approach to access to justice. Using the comprehensive approach to access to justice, the thesis goes on to argue that legal complexity should be seen as an important access to justice issue in tax law. It lays …

Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya, Patrick Ofori

LLM Theses

Developing countries have increasingly resorted to the use of tax incentives to attract FDI, despite existing evidence of the shortcomings of tax incentives. In sub-Saharan Africa, tax incentives are a prominent feature of many investment codes. Sub-Saharan African countries find tax incentives as a means of attracting FDI because there are no viable alternatives per se, and they believe that tax incentives can be structured to ensure that FDI advances socio-economic and technological development. But the reliance on tax incentives at the expense of maximizing domestic tax revenue poses a challenge to sustainable development. This study examines Ghana and Kenya …

Legalizing Recreational And Medical Marijuana In The State Of Kentucky: A Tax Revenue Recommendation, Drew Barker

MPA/MPP/MPFM Capstone Projects

No executive summary.

An Exploratory Comparison Of Kentucky Public School Districts That Primarily Select The “Compensating Rate”, Andrew J. Wells

MPA/MPP/MPFM Capstone Projects

Public school districts in the Commonwealth of Kentucky are primarily funded from federal, state, and local sources. While the proportion of each of these funding sources differs from district to district, the local property tax is one source that is within the control of locally-elected officials: the members of the local Board of Education. While some Boards of Education choose to increase local tax rates to increase local revenue, others do not. This research suggests that property value assessments and median incomes of districts that choose not to increase tax rates are similar. A majority of the counties studied are …

California Redevelopment 2.0: Implementation Of Community Revitalization And Investment Authorities, Christopher Hoem

Master's Projects

This research aims at revealing the challenges and opportunities in implementing Community Revitalization and Investment Authorities (CRIAs) in California.

This study will focus on the implementation of CRIAs, but it is worth examining alternative economic development tools to draw comprehensive comparisons and understand their advantages and disadvantages.

Understanding economic development tools may be valuable for the commercial and industrial growth and prosperity of cities and local governments. It may also be important to increase the number of affordable housing units in an area. Businesses and low-income families alike share the benefits of successful redevelopment. It may be possible to reveal …

Consumer Response To Increases In The State Cigarette Tax, Patrick Nolan

MPA/MPP/MPFM Capstone Projects

In this paper I look at consumer responsiveness to the cigarette tax. Cigarette taxes are motivated by wanting to raise money for the state and wanting to deter smoking in the state’s population. Obviously reducing smoking in the population would reduce the externalities caused by smoking. We know the health effects are completely detrimental to the consumer, and detrimental to those around them. In addition to this we know that tobacco is an addictive substance, meaning than is inherently extremely inelastic.

To find on how consumers respond to tax increases I conducted a difference in difference analysis of tax revenue …

Tax Expenditure Limitations (Tels) And State Expenditure Structure, Jeffrey M. Kulik

All Capstone Projects

Background: Tax Expenditure Limitations (TELs) are limits placed on either outlays of cash or creation of new revenues via tax levy by states. There have been many TEL initiatives since the so-called Taxpayer Revolt of the late 1970s.

Purpose: This paper analyzes the impact of TELs on different types of state expenditures. This study provides a comparative analysis of different types of TELs on the state level and aims to evaluate the effect of TEL policy on state expenditure structures.

Methods: Using panel data analysis, this work finds that states with more stringently binding tax and expenditure limitations-in addition to …

The Impact Of The Tax Revolt And School Reform On Oregon Schools During The 1990s, Beth Cookler

Dissertations and Theses

When Oregon voters passed the property tax limitation initiative, Measure 5, and the state legislature enacted school reform under the Oregon Educational Act for the 21st Century during the 1990-91 school year, the trajectory of public schooling in the state changed significantly. After Oregon's tax revolt, the state legislature also enacted legislation that equalized school funding throughout the state. The combination of equalization and the Measure 5 step-down to the $5 per $1000 tax limitation led to a decrease in statewide school funding over the decade. Many wealthy urban districts experienced years of budget cuts, while rural districts received additional …

Cracking The Tax Codes: How State Tax Laws Influence The Number Of Manufacturing Jobs Within Their Borders, Nick Lorenson

Political Science Theses and Capstones

With the recent economic downturn, jobs have been at the forefront of people’s concerns. Policy makers in every state have promised their constituents new jobs. Of particular importance are high paying jobs. Manufacturing jobs tend to be a well-paying and highly sought after form of employment. However, in recent decades, the percentage of manufacturing jobs has been declining in the United States. Also, manufacturing facilities have shown an increased likelihood of relocating to different states. I theorize that manufacturing facilities relocating and expanding in different states is primarily due to state tax policies. This phenomenon has increased within recent years …

The Effect Of Excise Taxes On Cigarette Smuggling: An Instrumental Variable Approach, Tim Burke

CMC Senior Theses

I use an instrumental variable approach to estimate the effect of excise taxes on cigarette smuggling. The IV approach addresses the potential endogeneity of excise taxes while controlling for other determinants of smuggling. I use panel data on 47 states from 1990-2009. The main results confirm the validity of the instrument, the percent of Democrats in the upper house of state legislatures, but do not reject exogeneity of excise taxes. Robustness tests using an alternative measure of cigarette smuggling find the opposite result. All models find that per capita income and the number of federal police per 100,000 residents are …

Impact Of The 2003 Illinois Gaming Tax Rate Increase On Marketing Spending And Cross-State Substitution, Mikael Bengt Ahlgren

UNLV Theses, Dissertations, Professional Papers, and Capstones

The purpose of this research was to investigate three potential consequences related to the 2003 Illinois Gaming Tax rate restructuring. The first section presents the assessment of whether a higher tax rate motivated an Illinois casino operator to reduce of marketing/promotional expenditures in an attempt to negatively influence revenues. The second establishes if the surrounding state gaming operators reacted to the increased Gaming Tax rate in Illinois, by raising their marketing spending. The last section clarifies whether the changes to the Illinois Gaming Tax Schedule impacted gaming volumes in the neighboring/competing states of Indiana, Iowa, and Missouri.

The analysis relied …

Statistical Analysis Of A Vehicle Miles Travled Fee For Nevada, Andrew Nordland

UNLV Theses, Dissertations, Professional Papers, and Capstones

Increases in the number of electric, hybrid-electric, and other alternative fuel vehicles, combined with increasing vehicle fuel efficiency present problems with the ability of the fuel tax to collect sufficient revenue. A Vehicle Miles Traveled (VMT) Fee is being considered as an option to replace the existing fuel tax for the collection of revenue for road maintenance, reconstruction and expansion. This study provides an analysis about costs, preference of a potential billing cycle, level of comfort with a mileage collection device, potential changes in transit use, and the effectiveness of a VMT Fee for Nevada. Multinomial logit models are developed …

The Effect Of Casino Tax Policy On Short-Run Gaming Development, Kahlil Philander

UNLV Theses, Dissertations, Professional Papers, and Capstones

This study examines the effect of casino tax rate structure on investment by casino operators. Using a panel data set consisting of all states with legal commercial casino gambling from 1998 to 2009, a fixed-effect model with two-stage least squares is estimated to examine the effect of gambling taxes on firms' short-run behavior. The study finds that maximum casino tax rates decrease casino employment, with an estimated average elasticity of -0.5. This result is noted to be robust to several different model specifications and data subsets. No robust relationship is found between maximum tax rates and casino wages. No significant …

The Effect Of U.S. State Taxes On State Economic Prosperity, Casey Dainsberg

Political Science Theses and Capstones

Policy makers today are faced with trying to create solutions for economic troubles that become increasingly more complex and foreboding. Tax cuts and tax hikes are proposed and considered as possible solutions to various economic problems. However, the question still remains regarding which policies are most effective. The purpose of this research is to asses these competing claims. It seeks to find evidence that will shed light on one of these views. I have done this by accumulating tax and economic data from the fifty U.S. States between the years 2001-2009. Previous research has concluded that taxes do affect the …

The Stable American Mind: Understanding Attitudes Towards Government And Taxes, 1990-2011, Christopher P. Eldred

CMC Senior Theses

As the federal government seeks ways to stimulate our economy and reduce our national debt, understanding public attitudes on the role and size of government and the taxes that support it is important. This thesis evaluates how US public opinion towards government and taxes has changed from 1990 to the present, and analyzes several potential causes for changes that have occurred. It is intended to be an update of William G. Mayer’s 1992 book entitled The Changing American Mind, which analyzed changing public opinion from 1960-1988. In following his analysis, the causes I have analyzed are generational replacement, fiscal …

Maine's General Sales Tax: An Exploration Of Policy Issues And Options, Sarah Rawlings

Muskie School Capstones and Dissertations

Introduction The role of sales taxation in states’ economies has been a topic of much discussion and controversy since its inception in some states more than 70 years ago. The sales tax has been a critical component of revenue generation for some 98% of states over the last 50 years, but policy-makers and economists have become concerned in recent years about the dwindling revenues being generated by sales taxation in most states.

Minnesota Mandates: County Government Fiscal Stress In An Era Of Declining State Support, Selena Krueth

Political Science Theses and Capstones

Minnesota counties are experiencing more than just financial burdens from state mandates these days. Counties and local governments currently are seeking the most effective solution of implementing state mandates; leaving behind the argument of no mandates without funding to "give us mandates that work". In my analysis I combined county budgetary and demographic data, with phone survey data gathered from Minnesota counties. I anticipate results that will show a wide variety in county administrator attitudes towards state mandates and varying local capacity to meet them. Costly state mandates, such as health services, and large county populations have proven significant in …

Impacts Of The Tax Shift Of 1981: An Examination Of Nevada Local Governments, Philip F. Stoeckinger

UNLV Theses, Dissertations, Professional Papers, and Capstones

The 1981 Nevada Legislature reduced property tax rates in what is known as the “Tax Shift”, whereby cities and counties received less property tax revenue and more sales tax revenue. Nevada made this change to mirror California Proposition 13, along with over forty states nationwide. Furthermore, the property tax rates that could be levied by local governments were “capped.” Nevada also became the only state to depreciate improvements (buildings) in determining the value of property (Tax Topics, 2001). In doing the preceding, Nevada moved from basing its revenue structure on a stable revenue source (property tax), to an unstable revenue …

The Effects Of Selected Tax Reform And School Finance Proposals On The Equalizing Tendencies Of State Aid To Michigan Public School Districts, Dorothy R. Hildebrand

Dissertations

Problem. The purpose of this study was to determine the effects selected tax reform and school finance proposals would have on the equalizing tendencies of state aid to Michigan school districts. The study focused on nine finance revisions as follows: The Tisch proposal which would make 50 percent cuts in all real property values; the Siljander proposal which would make 60 percent cuts in the value of some classifications of real property; two variations of the Tisch and Siljander proposals which would specify even larger reductions in property values than the original proposals; two variations of the Siljander proposal which …