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.
