FACTS BRIEF: TEXAS TAXES

This fact book provides: (1) a basic enumeration and explanation of the general taxes that make up the bulk of state and local tax revenues in Texas, (2) an evaluation of the impact of each major tax on efficiency, competitiveness, administrative simplicity, adequacy, and equity, and (3) a glossary of commonly used terms and concepts relating to taxation and public revenue. No attempt is made, herein, to present the numerous user fees, licenses, and other charges that may be imposed by state and local governments to pay for some public facilities and services.


Subject(s):
Issue Date:
1997
Publication Type:
Working or Discussion Paper
PURL Identifier:
http://purl.umn.edu/23972
Total Pages:
44
Series Statement:
Faculty Paper 97-15




 Record created 2017-04-01, last modified 2017-08-24

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