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Auteurs principaux: Janine Berg, John Tepper Marlin, Farid Heydarpour
Format: Artículo científico
Publié: International Labour Organization 2000
Accès en ligne:https://researchrepository.ilo.org/esploro/outputs/journalArticle/Local-Government-Tax-Policy-Measuring-the/995269742702676
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  • Local Government Tax Policy: Measuring the Efficiency of New York City's Tax Mix, FYs 1984-1998 Janine Berg John Tepper Marlin Farid Heydarpour This article applies the Markowitz portfolio model to New York City's tax mix to determine whether it is ‘mix-efficient,’ in the sense that the portfolio minimizes volatility for given levels of growth. The results indicate that New York City's tax-revenue portfolio is very close to being mix-efficient. The analysis also extends the Markowitz portfolio model to consider the impact on growth and volatility of adopting a tax-equity constraint. 10.1111/0275-1100.00008 DOI https://doi.org/10.1111/0275-1100.00008 publication.journalArticle