Analysis of state general sales tax policy: A complementary approach to the effects of causes and the causes of effects

This study reveals that the combined causes of revenue reliance and tax burden vary as ideal types compared with the effects of real types observed in the panel data analysis. This study contributes to the current literature by examining interrelated and interdependent causal relationships with regard to revenue reliance and tax burden in a complementary manner. State governments must consider the combined effects of causal conjunctures that affect revenue reliance and tax burden.

Source: The Social Science Journal - July 10, 2018 Category: Psychiatry & Psychology Source Type: research