TAX EFFORT AS AN INDICATOR OF FISCAL STRESS

被引：11

作者：

BENSON, ED

MARKS, BR

RAMAN, KK

机构：

[1] UNIV HOUSTON CLEAR LAKE, FINANCE, HOUSTON, TX 77058 USA

[2] UNIV N TEXAS, DENTON, TX USA

来源：

PUBLIC FINANCE QUARTERLY | 1988年 / 16卷 / 02期

关键词：

D O I：

10.1177/109114218801600204

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：203 / 218

页数：16

共 22 条

[1]

Advisory Commission on Intergovernmental Relations, 1982, TAX CAP 50 STAT METH

[2]

BAHL R, 1984, FINANCING STATE LOCA

[3]

Benson Earl D., 1986, ADV ACCOUNTING, V3, P221

[4]

Benson Earl D., 1986, RES GOVT NONPROFIT A, V2, P261

[5] SYSTEMATIC VARIATION IN YIELD SPREADS FOR TAX-EXEMPT GENERAL OBLIGATION BONDS [J].

BENSON, ED ;

KIDWELL, DS ;

KOCH, TW ;

ROGOWSKI, RJ .

JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, 1981, 16 (05) :685-702

[6] SEARCH FOR INFORMATION BY UNDERWRITERS AND ITS IMPACT ON MUNICIPAL INTEREST COST [J].

BENSON, ED .

JOURNAL OF FINANCE, 1979, 34 (04) :871-885

[7] STATE-REGULATION OF ACCOUNTING PRACTICES AND MUNICIPAL BORROWING COSTS [J].

BENSON, ED ;

MARKS, BR ;

RAMAN, KK .

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 1984, 3 (02) :107-122

[8]

Bradbury, 1982, NEW ENGL ECON REV, P33

[9]

COOK TQ, 1982, EC REV FEDERAL RESER, V68, P14

[10] STATE RESTRICTIONS ON LOCAL DEBT - THEIR ROLE IN PREVENTING DEFAULT [J].

EPPLE, D ;

SPATT, C .

JOURNAL OF PUBLIC ECONOMICS, 1986, 29 (02) :199-221

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