复制“税收与美国州收入增长之间的稳健关系”（《国家税务杂志》2008）

IF 0.5 Q4 ECONOMICS

PUBLIC FINANCE REVIEW Pub Date : 2021-05-01 DOI:10.1177/10911421211016406

Ben Brewer, K. Conway, Jonathan C. Rork

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引用次数: 0

摘要

里德利用1970年至1999年的州级数据和五年间隔法，提供了强有力的证据，证明税收对州经济增长有负面影响。Gale、Krupkin和Rueben的后续工作使用了更新的数据，以大衰退前后的五年期结束，并提供了关系不稳定的证据。我们采取了一种系统的方法来复制并更新Reed，以包括可能的最新数据，以查看关系是否对所考虑的时间段敏感。我们的分析证实了里德的研究结果，即税收对州经济增长的影响一直是负面的，而且往往在统计上具有显著意义，但也表明长期影响在最近几年不再存在。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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A Replication of “The Robust Relationship between Taxes and US State Income Growth” (National Tax Journal 2008)

Using state-level data from 1970 to 1999 and a five-year interval approach, Reed provides robust evidence that taxes have a negative effect on state economic growth. Subsequent work by Gale, Krupkin, and Rueben uses more recent data, ending with the five-year period around the Great Recession, and provides evidence that the relationship is not stable. We take a systematic approach to replicating and then updating Reed to include the most recent data possible to see whether the relationship is sensitive to the time period considered. Our analyses corroborate Reed’s findings of a consistently negative and often statistically significant effect of taxes on state economic growth but also suggest that the long-run effects no longer exist in more current years.

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来源期刊

PUBLIC FINANCE REVIEW ECONOMICS-

CiteScore

1.30

自引率

0.00%

发文量

期刊介绍： Public Finance Review is a professional forum devoted to US policy-oriented economic research and theory, which focuses on a variety of allocation, distribution and stabilization functions within the public-sector economy. Economists, policy makers, political scientists, and researchers all rely on Public Finance Review, to bring them the most up-to-date information on the ever changing US public finance system, and to help them put policies and research into action. Public Finance Review not only presents rigorous empirical and theoretical papers on public economic policies, but also examines and critiques their impact and consequences. The journal analyzes the nature and function of evolving US governmental fiscal policies at the national, state and local levels.