An assessment of state government revenue changes for the years 1984 through 1997

Bibliographic Data

ID20201052
AuthorsFrancois K Doamekpor (University of Akron, corresponding author)
Year2005
Volume17
Issue1
Pages33-60
Publication date2005-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-17-01-2005-b002
OpenAlexW2772987331
LanguageEN
Citations received2
References cited2

This paper examines revenue changes for all fifty states in the United States for the years 1984 to 1997. The study employs longitudinal data drawn from U.S. government publications to assess changes that occurred during the period investigated. Using techniques for testing mean differences including a discriminant analysis procedure aimed at examining regional differences, the study finds that revenues did not increase significantly for all categories. Specifically, the estimated increase in overall general revenue was significantly different from zero, but revenues from taxes on individuals, general and selective sales did not experience notable upward changes. Changes in intergovernmental transfers, corporate taxes, current charges, and insurance trust funds were found to be significant. The results did not indicate regional patterns in revenue growth, and state government regional membership did not make a significant difference

Business · Demographic economics · Economics · Government revenue · Local government · Political science · Public economics · Revenue · State government · Total revenue · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Public Administration · Finance

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