ERIC Number: ED180118
Record Type: Non-Journal
Publication Date: 1979-Feb
Reference Count: N/A
Tax Equity in the Fifty States. The CAPE Measure. Taxes: How the States Measure Up.
Fuchs, Diane; Rabin, Steve A.
This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of sales, income, business, and property taxes, as well as the general area of state tax administration. Numerous tables that summarize the findings are also included. (Author/LD)
Publication Type: Reports - Descriptive
Education Level: N/A
Authoring Institution: Coalition of American Public Employees, Washington, DC.