文章基本信息

标题：PROPERTY TAX AND TAX REFORM IN TEXAS: AN EQUITY CONCERN
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作者：Stallmann, Judith I. ; Jones, Lonnie L.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1997
期号：SUPPL
出版社：Food Distribution Research Society
摘要：The Governor of Texas has proposed a tax reform that lowers property tax and eliminates the franchise tax. The lost revenues are replaced by raising the sales tax and instituting a modified value-added tax. The issues are not unique to Texas, many states are considering tax issues. The current tax system is based on an economy that no longer exists and is not providing sufficient revenues. Given the changed economy of the state, modification of the tax system is reasonable. But the proposal increases regressive taxes and decreases the only progressive tax in the system. Overall the proposal is more regressive than the existing tax system.