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Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, October 23, 2012

Ranking State Tax Systems: Progressivity, Growth, Efficiency

Fred Thompson, Ken Beatty & Jon Thompson (Willamette University, Graduate School of Management), Ranking State Tax Systems: Progressivity, Adequacy, Efficiency:

A good tax system must raise sufficient revenue – and do so fairly, efficiently, transparently, and coherently. How do the tax systems of the states stack up in terms of fairness, adequacy, and neutrality? To answer this question, we assess each state’s relative performance in terms of progressivity, growth, and administrative and economic efficiency.


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Maybe I read this post the wrong way. I thought it said that New York had the number one state tax system in terms of progressivity, growth and efficiency. I'll give you progressivity. As for the rest, to anyone who has ever lived in New York or been subject to New York taxation, or who has observed the complete collapse of the New York state economy outside of New York County, and even there, only south of 96th street, that is, how shall I put this, far fetched.

Posted by: Douglas Levene | Oct 23, 2012 6:40:41 AM

The authors should have included two more factors -- (1) the size of the state tax rates and (2) the efficiency in which tax money is spent.

So, if "a good tax system must raise sufficient revenue," then I presume that means not a penny more than is necessary for good stewardship doing the essential work of government. But, that isn't considered.

Isn't it amazing how enlightented progressives can come up with just the "right" factors to make their points while ignoring really important ones? I get so tired of academic papers that lack all common sense. New York, California, and Massachusetts in the top ten?! As Joe Biden would say, that's a bunch of malarkey.

Posted by: Woody | Oct 23, 2012 9:14:42 AM

Why is it the least progressive states get all the federal money....punishment for being progressive....and the least progressive are Red....where is Woody when we need him...why is this...typical academic bias against the Reds...but they must be Reds....they get money from the feds big time...communist states.....??????

Posted by: Sid | Oct 23, 2012 6:42:33 PM