THE POLITICS OF TAX INCREASES IN THE STATES

被引：43

作者：

BERRY, FS ^{[1
]}

BERRY, WD ^{[1
]}

机构：

[1] FLORIDA STATE UNIV,DEPT POLIT SCI,TALLAHASSEE,FL 32306

来源：

AMERICAN JOURNAL OF POLITICAL SCIENCE | 1994年 / 38卷 / 03期

关键词：

D O I：

10.2307/2111610

中图分类号：

D0 [政治学、政治理论];

学科分类号：

0302 ; 030201 ;

摘要：

This paper updates a recent study of the factors prompting states to adopt new tax instruments by testing the explanation supported in the original work over a longer time period and broadening the pooled cross-sectional time series analysis to include increases in the rates of existing tax instruments. Our results are consistent with the original study's support for a ''political opportunity'' explanation that suggests that politicians are most likely to adopt tax increases when the electoral risks of doing so are minimized.

引用

页码：855 / 859

页数：5