A comparative analysis of variables affecting the tax revenue reliance of the 50 United States

Simple item page
dc.contributor.committeeMemberMacManus, Susan A.
dc.contributor.committeeMemberOrr, Richard E.
dc.contributor.committeeMemberThomas, Robert
dc.creatorFitzgerald, Sharon Kaye
dc.date.accessioned2020-10-27T18:51:21Z
dc.date.available2020-10-27T18:51:21Z
dc.date.issued1978
dc.description.abstractThis study describes and contrasts variations in the tax revenue reliance of the 50 states. In addition, the linkages between measures of several demographic, socioeconomic, and governmental characteristics and tax revenue reliance is examined using correlational and regressional analytic methods. The variables examined as to their possible effect on tax reliance are: population density, population growth, urbanization, income, education, race, federal aid, and state taxing and spending constraints. Region is the control measure utilized. Tax revenue reliance is found to be heaviest in those states located in the Midwest, with one-third of the 12 North Central states among the ten most heavily reliant states. The states which exhibit the least tax revenue reliance are found in the Western region; 46% of the 13 Western states are among the ten states which display the least tax revenue reliance. In addition to this strictly comparative survey, correlational analysis is used to further this reliance pattern examination. The level of federal aid a state receives consistently exhibited the most significant, and negative, linkage to tax revenue reliance. This measure proved to be significant for all states, with or without region as a control. Only for the urbanization measure can this consistent significance also be found. On the basis of the correlational analysis, regressional analysis was next utilized. Results of this regressional analysis indicate that once again federal aid is the most important determinant of tax reliance (r=-.74). This factor alone accounts for 55% of the total variance. The addition of the other variables only raises the explained variance to 60%. The governmental characteristic, state taxing and spending constraints, once again appeared to have little, if any, effect on the tax reliance pattern of the states. The major significance of this research is the demonstration that the federal government has within its reach the ability to greatly affect the fiscal planning and dependency in the states. Depending on the role desired by the policy makers and citizens of each state, the active vs. passive role of each state government in execution of its taxation policies will result in the particular reliance pattern.
dc.description.departmentPolitical Science, Department of
dc.format.digitalOriginreformatted digital
dc.format.mimetypeapplication/pdf
dc.identifier.other4748061
dc.identifier.urihttps://hdl.handle.net/10657/7045
dc.language.isoen
dc.relation.ispartofSenior Honors Theses
dc.rightsThis item is protected by copyright but is made available here under a claim of fair use (17 U.S.C. §107) for non-profit research and educational purposes. Users of this work assume the responsibility for determining copyright status prior to reusing, publishing, or reproducing this item for purposes other than what is allowed by fair use or other copyright exemptions. Any reuse of this item in excess of fair use or other copyright exemptions requires express permission of the copyright holder.
dc.subjectTax revenue reliance
dc.titleA comparative analysis of variables affecting the tax revenue reliance of the 50 United States
dc.type.dcmiText
dc.type.genreThesis
thesis.degree.collegeCollege of Social Sciences
thesis.degree.departmentPolitical Science, Department of
thesis.degree.disciplinePolitical Science
thesis.degree.grantorUniversity of Houston
thesis.degree.levelBachelors
thesis.degree.nameBachelor of Arts

Files

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
Fitzgerald_1978_4748061.pdf
Size:
3.25 MB
Format:
Adobe Portable Document Format
Download

Collections

Legacy Theses and Dissertations (1940-2009)