Date of Award


Document Type


Degree Name

Master of Arts (MA)

Legacy Department


Committee Chair/Advisor

McCormick, Robert


This paper examines state tax systems and provides an explanation for their structure. The results of this study show that states maximize the value of a tax by increasing its use based on the demographic makeup of the state. Furthermore, this paper provides some evidence that groups are not successful in lobbying state legislatures to protect themselves from taxation.

Included in

Economics Commons



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