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Evaluating North Dakota's State-Level Tax Equity in 1986

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Title: Evaluating North Dakota's State-Level Tax Equity in 1986
Author: Dorow, N.A.; Leitch, Jay A.; Baltezore, James F.
Description: 1986-89. The North Dakota economy was experiencing financial uncertainty in both private and public sectors due to changing energy and agricultural markets. Tax revenues were negatively affected by these. This stresses state and local governments trying to meet their obligations. Given this, it was perceived that the state tax system needed to be evaluated to to discover ways to bring more stability to revenues in uncertain economic periods. The following criteria were recommended for such evaluation: low administrative costs, reliable and adequate revenue, non-arbitary administration, understandable, low compliance costs, minimize tax shifting and must be fair. The first 6 of these can be quantified. The remaining one is subjective. Next, the procedure for arriving at these objectives is discussed. It was concluded that the North Dakota tax system in 1986 appeared to be based upon the benefits received principle. The taxes paid paid were similar to the benefits they received. Therefore, it was deemed that the state tax system was fair. It was pointed out that there were untapped areas of possible increased tax based upon the ability to pay principle.
Date: 1989
Permalink: http://hdl.handle.net/10365/6278

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