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John L. Mikesell

(deceased)

Personal Details

This person is deceased (Date: 12 Sep 2019)
First Name:John
Middle Name:L.
Last Name:Mikesell
Suffix:
RePEc Short-ID:pmi623
Terminal Degree:1969 Department of Economics; University of Illinois at Urbana-Champaign (from RePEc Genealogy)

Research output

as
Jump to: Working papers Articles

Working papers

  1. John L. Mikesell, 2002. "Subnational Government Bankruptcy, Defaul, and Fiscal Crisis in the United States," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0221, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

Articles

  1. Denvil R. Duncan & Justin M. Ross & John L. Mikesell, 2025. "Can the Federal Budget Process Promote Fiscal Sustainability? Evidence from the Budget Enforcement Act of 1990," Public Finance Review, , vol. 53(1), pages 29-61, January.
  2. John L. Mikesell & Daniel R. Mullins & Sharon N. Kioko, 2021. "How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old," National Tax Journal, University of Chicago Press, vol. 74(1), pages 187-220.
  3. John L. Mikesell & Justin M. Ross, 2019. "After Wayfair: What Are State Use Taxes Worth?," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(4), pages 801-820, December.
  4. John L. Mikesell & Justin M. Ross, 2017. "The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 257-294, June.
  5. Natalia Ermasova & John Mikesell, 2016. "Fiscal disparity and equalisation in the Russian Federation," Post-Communist Economies, Taylor & Francis Journals, vol. 28(1), pages 1-15, January.
  6. John L. Mikesell, 2014. "Political Transformations and Public Finances: Europe, 1650–1913 . By Mark Dincecco . Cambridge University Press , Cambridge . 2011 . xii + 233 pp. Hbk £57.00," Economica, London School of Economics and Political Science, vol. 81(323), pages 598-598, July.
  7. Mikesell, John L. & Ross, Justin M., 2012. "Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 529-562, September.
  8. Esteban G. Dalehite & John L. Mikesell & C. Kurt Zorn, 2008. "The price tag of economic development incentives: is it too small for citizens to care?," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 20(2), pages 181-208, March.
  9. Esteban G. Dalehite & John L. Mikesell & C. Kurt Zorn, 2005. "Variation in Property Tax Abatement Programs Among States," Economic Development Quarterly, , vol. 19(2), pages 157-173, May.
  10. John L. Mikesell, 2004. "The prospects for general sales taxation in american state and local government finance: challenges for a fiscal workhorse unready for the new millennium," Journal of Public Budgeting, Accounting & Financial Management, Emerald Group Publishing Limited, vol. 16(1), pages 63-79, March.
  11. Mikesell, John L., 2001. "Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General?," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 557-567, September.
  12. Mikesell, John L., 2000. "Remote Vendors and American Sales and Use Taxation: The Balance Between Fixing the Problem and Fixing the Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1273-1286, December.
  13. Mikesell, John L., 1997. "The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 149-165, March.
  14. Mikesell, John L., 1994. "State Lottery Sales and Economic Activity," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 165-171, March.
  15. John L. Mikesell, 1992. "Patterns of Exclusion of Personal Property From American Property Tax Systems," Public Finance Review, , vol. 20(4), pages 528-542, October.
  16. John Mikesell & Maureen A. Pirog‐Good, 1990. "state Lotteries and Crime," American Journal of Economics and Sociology, Wiley Blackwell, vol. 49(1), pages 7-20, January.
  17. Bowman, John H. & Mikesell, John L., 1989. "Elected Versus Appointed Assessors and the Achievement of Assessment Uniformity," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(2), pages 181-189, June.
  18. John H. Bowman & John L. Mikesell, 1988. "Uniform Assessment of Agricultural Property for Taxation: Improvements from System Reform," Land Economics, University of Wisconsin Press, vol. 64(1), pages 28-36.
  19. John Mikesell, 1987. "A note on senatorial mass mailing expenditure and the quest for reelection," Public Choice, Springer, vol. 53(3), pages 257-265, January.
  20. John L. Mikesell & C. Kurt Zorn, 1986. "Impact of the Sales Tax Rate on its Base: Evidence from a Small Town," Public Finance Review, , vol. 14(3), pages 329-338, July.
  21. Due, John F. & Mikesell, John L., 1983. "Sales taxation : Johns Hopkins University Press, 1983," Business Horizons, Elsevier, vol. 26(6), pages 83-84.
  22. John L. Mikesell, 1980. "Property Tax Reassessment Cycles: Significance for Uniformity and Effective Rates," Public Finance Review, , vol. 8(1), pages 23-37, January.
  23. John L. Mikesell, 1979. "General Property Reassessment: Relative Tax Impacts on Land and on Structures," American Journal of Economics and Sociology, Wiley Blackwell, vol. 38(2), pages 155-161, April.
  24. John Mikesell, 1978. "Election periods and state tax policy cycles," Public Choice, Springer, vol. 33(3), pages 99-106, January.
  25. John L. Mikesell, 1978. "Property Tax Assessment Practice and Income Elasticities," Public Finance Review, , vol. 6(1), pages 53-66, January.
  26. John L. Mikesell & Patrick C. Mann, 1976. "Pricing by Rural Electric Cooperatives," Land Economics, University of Wisconsin Press, vol. 52(1), pages 96-102.
  27. John L. Mikesell & John P. Blair, 1974. "An Economic Theory of Referendum Voting: School Construction and Stock Adjustment," Public Finance Review, , vol. 2(4), pages 395-410, October.
  28. John L. Mikesell, 1974. "Property Tax Resiliency and Pressure on School Finance," American Journal of Economics and Sociology, Wiley Blackwell, vol. 33(4), pages 401-401, October.
  29. John Mikesell & John Blair, 1973. "A note on the empirical nature of the taxpayer rebellion," Public Choice, Springer, vol. 16(1), pages 43-50, September.
  30. Mikesell, John L, 1973. "The Corporate Income Tax and Rate of Return in Privately Owned Utilities, 1948-1970," Public Finance = Finances publiques, , vol. 28(3-4), pages 291-300.
  31. John Mikesell, 0. "Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003," Publius: The Journal of Federalism, CSF Associates Inc., vol. 37(4), pages 532-550.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. John L. Mikesell, 2002. "Subnational Government Bankruptcy, Defaul, and Fiscal Crisis in the United States," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0221, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Pilar Sorribas-Navarro, 2006. "(When) Are Intergovernmental Transfers Used to Bail Out Regional Governments? Evidence from Spain 1986-2001," Working Papers 2006/7, Institut d'Economia de Barcelona (IEB).
    2. Sorribas-Navarro, Pilar, 2011. "Bailouts in a fiscal federal system: Evidence from Spain," European Journal of Political Economy, Elsevier, vol. 27(1), pages 154-170, March.

Articles

  1. John L. Mikesell & Justin M. Ross, 2019. "After Wayfair: What Are State Use Taxes Worth?," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(4), pages 801-820, December.

    Cited by:

    1. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    2. David R. Agrawal & Iuliia Shybalkina, 2024. "Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair," CESifo Working Paper Series 11252, CESifo.
    3. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    4. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    5. Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022. "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, vol. 213(C).

  2. John L. Mikesell & Justin M. Ross, 2017. "The Labor Incidence of Capital Taxation: New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 257-294, June.

    Cited by:

    1. Victoria Perez & Joseph A. Benitez & Justin Ross, 2021. "Too small to fail: The role of Medicaid in mitigating pandemic‐related fiscal strain on local governments," Public Budgeting & Finance, Wiley Blackwell, vol. 41(3), pages 74-97, September.

  3. Natalia Ermasova & John Mikesell, 2016. "Fiscal disparity and equalisation in the Russian Federation," Post-Communist Economies, Taylor & Francis Journals, vol. 28(1), pages 1-15, January.

    Cited by:

    1. Lin, Boqiang & Xu, Bin, 2018. "Factors affecting CO2 emissions in China's agriculture sector: A quantile regression," Renewable and Sustainable Energy Reviews, Elsevier, vol. 94(C), pages 15-27.
    2. Jeffrey M. Kulik & Natalia Ermasova, 2018. "Tax Expenditure Limitations (TELs) and State Expenditure Structure in the USA," Public Organization Review, Springer, vol. 18(1), pages 53-69, March.
    3. Serhiy Shkarlet & Iryna Dolozina & Maksym Dubyna, 2019. "Budgetary Revenue Breakdown At The Local Level Of Public Administration In Federal Countries," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(3).
    4. Vasilyeva, Olga & Libman, Alexander, 2020. "Varieties of authoritarianism matter: Elite fragmentation, natural resources and economic growth," European Journal of Political Economy, Elsevier, vol. 63(C).

  4. Mikesell, John L. & Ross, Justin M., 2012. "Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 529-562, September.

    Cited by:

    1. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    2. Michael Masiya, 2019. "Lessons from Voluntary Compliance Window (VCW): Malawi's tax amnesty programme," CESifo Working Paper Series 7584, CESifo.
    3. Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014. "The Occurrence of Tax Amnesties. Theory and Evidence," WIFO Working Papers 487, WIFO.
    4. Koch, Christian & Müller, Cornelius, 2024. "Tax amnesties and the insurance effect: An experimental study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 108(C).
    5. Osman Cenk Kanca & Metin Bayrak, 2024. "An Econometric Research on the Economic Effects of Tax Amnesties," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 206-213, July.
    6. Patricia Gil & Justin E. Holz & John A. List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," NBER Working Papers 31210, National Bureau of Economic Research, Inc.
    7. Neal D. Buckwalter & Nathan Y. Sharp & Jaron H. Wilde & David A. Wood, 2014. "Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?," Public Finance Review, , vol. 42(6), pages 774-799, November.
    8. Agnes Aurora Ngelo & Yani Permatasari & Iman Harymawan & Nadia Anridho & Khairul Anuar Kamarudin, 2022. "Corporate Tax Avoidance and Investment Efficiency: Evidence from the Enforcement of Tax Amnesty in Indonesia," Economies, MDPI, vol. 10(10), pages 1-22, October.
    9. Justin M. Ross & Neal D. Buckwalter, 2013. "Strategic Tax Planning for State Tax Amnesties," Public Finance Review, , vol. 41(3), pages 275-301, May.
    10. Muhammad Alishahdani Ibrahim & Rita Myrna & Ira Irawati & J. B. Kristiadi, 2017. "A Systematic Literature Review on Tax Amnesty in 9 Asian Countries," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 220-225.
    11. Terry Shevlin & Jacob Thornock & Braden Williams, 2017. "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, vol. 22(2), pages 577-607, June.
    12. Kawika Pierson & Michael L Hand & Fred Thompson, 2015. "The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis," PLOS ONE, Public Library of Science, vol. 10(6), pages 1-22, June.
    13. Hari Luitel & Mehmet Tosun, 2014. "A reexamination of state fiscal health and amnesty enactment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 874-893, October.
    14. Javier Moreno & Jaime H. Beltrán & Leovardo Mata, 2019. "Efectos de corto y largo plazo de los programas de condonación de créditos fiscales en la recaudación del Impuesto al Valor Agregado," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 14(1), pages 113-128, Enero-Mar.
    15. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    16. Marchese, Carla, 2014. "Tax Amnesties," IEL Working Papers 17, Institute of Public Policy and Public Choice - POLIS.
    17. Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association, revised 2022.

  5. Esteban G. Dalehite & John L. Mikesell & C. Kurt Zorn, 2005. "Variation in Property Tax Abatement Programs Among States," Economic Development Quarterly, , vol. 19(2), pages 157-173, May.

    Cited by:

    1. Kenyon, Daphne A. & Langley, Adam H. & Paquin, Bethany P., 2012. "Property Tax Incentive Pitfalls," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 1011-1021, December.
    2. Tammy Leonard & Xi Yang & Lei Zhang & Connor Reed, 2020. "Impact of Property Tax Abatement on Employment Growth," Economic Development Quarterly, , vol. 34(2), pages 209-221, May.
    3. Frank Peck & Simon Parry & Gail Mulvey & Keith Jackson & Ignazio Cabras & Jacqui Jackson, 2014. "The Role and Significance of Rates Relief for Supporting Businesses in Wales," Environment and Planning C, , vol. 32(6), pages 982-999, December.
    4. Anderson, John E., 2012. "State Tax Rankings: What Do They and Don’t They Tell Us?," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 985-1010, December.
    5. Scott Loveridge & Janet Bokemeier & Peter Kakela & Elan Satriawan, 2010. "Are All Discount Rates Equal? A Note On Time Preferences Across Public And Private Benefits In Michigan'S Upper Peninsula," Journal of Regional Science, Wiley Blackwell, vol. 50(4), pages 858-871, October.
    6. Elaine B. Sharp & Kevin Mullinix, 2012. "Holding Their Feet to the Fire," Economic Development Quarterly, , vol. 26(2), pages 138-150, May.
    7. William Spelman, 2006. "Growth, Stability, and the Urban Portfolio," Economic Development Quarterly, , vol. 20(4), pages 299-316, November.
    8. Daphne Kenyon & Robert Wassmer & Adam Langley & Bethany Paquin, 2020. "The Effects of Property Tax Abatements on School District Property Tax Bases and Rates," Economic Development Quarterly, , vol. 34(3), pages 227-241, August.

  6. Mikesell, John L., 2001. "Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General?," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 557-567, September.

    Cited by:

    1. John M. Foster, 2014. "Tax Exporting and the Business Share of Sales Tax Levies," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 80-99, December.
    2. Amy Hageman & Donna Bobek & LeAnn Luna, 2015. "The Influence of State Sales and Use Taxes on Manufacturers’ Capital Expenditures and Employment," Public Finance Review, , vol. 43(4), pages 458-484, July.

  7. Mikesell, John L., 2000. "Remote Vendors and American Sales and Use Taxation: The Balance Between Fixing the Problem and Fixing the Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1273-1286, December.

    Cited by:

    1. Pfluger, Michael & Andreas Haufler, 2003. "International Commodity Taxation under Monopolistic Competition," Royal Economic Society Annual Conference 2003 165, Royal Economic Society.
    2. Andreas Haufler & Michael Pflüger, 2003. "Market Structure and the Taxation of International Trade," Discussion Papers of DIW Berlin 370, DIW Berlin, German Institute for Economic Research.
    3. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    4. Imes, Amanda J. Thoe, 2013. "An examination of the sales and use tax gap based on Minnesota audit experience," Master's Theses and Plan B Papers 157013, University of Minnesota, Department of Applied Economics.

  8. Mikesell, John L., 1997. "The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 149-165, March.

    Cited by:

    1. Gary C. Cornia & Scott Grimshaw & Ray Nelson & Lawrence Walters, 2010. "The Effect of Local Option Sales Taxes on Local Sales," Public Finance Review, , vol. 38(6), pages 659-681, November.
    2. Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
    3. Haufler, Andreas & Schjelderup, Guttorm & Stähler, Frank, 2000. "Commodity Taxation and international Trade in Imperfect Markets," CoFE Discussion Papers 00/32, University of Konstanz, Center of Finance and Econometrics (CoFE).
    4. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    5. William G. Gale & Evan F. Koenig & Diane Lim Rogers & John Sabelhaus, 1998. "Taxing Government in a National Retail Sales Tax: Technical Paper 1999-5," Working Papers 13343, Congressional Budget Office.

  9. Mikesell, John L., 1994. "State Lottery Sales and Economic Activity," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 165-171, March.

    Cited by:

    1. Jeffrey L. Callen & Xiaohua Fang, 2020. "Local Gambling Norms and Audit Pricing," Journal of Business Ethics, Springer, vol. 164(1), pages 151-173, June.
    2. Younghyun Kwon & Jaewon Lim & Euijune Kim, 2020. "Diversifying visitor demand and its impact on Las Vegas's tourism industry during recovery from the Great Recession," Regional Science Policy & Practice, Wiley Blackwell, vol. 12(2), pages 249-266, April.
    3. Paul M. Mason & Jeffrey W. Steagall & Stephen L. Shapiro & Michael M. Fabritius, 2005. "Evaluating the Life Cycles of Education-Supporting Lotteries," Public Finance Review, , vol. 33(2), pages 255-271, March.
    4. Sara Capacci & Emanuela Randon & Antonello Eugenio Scorcu, 2017. "Are Consumers More Willing to Invest in Luck During Recessions?," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 3(1), pages 25-38, March.
    5. Ege Can & Mark W. Nichols, 2022. "The Income Elasticity of Gross Sports Betting Revenues in Nevada: Short-Run and Long-Run Estimates," Journal of Sports Economics, , vol. 23(2), pages 175-199, February.
    6. Thomas A. Garrett & Natalia A. Kolesnikova, 2010. "Local price variation and the tax incidence of state lotteries," Working Papers 2010-035, Federal Reserve Bank of St. Louis.
    7. Po-Chin Wu & Hsiao & I-Chung & Tsai & Meng-Hua, 2018. "Nonlinear Effect of Business Cycle on Lottery Sales Stability," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(4), pages 1-3.
    8. Can Xu & Andreas Steiner & Jakob de Haan, 2023. "Does Economic Policy Uncertainty Encourage Gambling? Evidence from the Chinese Welfare Lottery Market," CESifo Working Paper Series 10241, CESifo.
    9. Thomas A. Garrett, 2011. "A closer look at the tax incidence of instant lottery games: an analysis by price point," Working Papers 2011-010, Federal Reserve Bank of St. Louis.
    10. Annunziata de Felice & Isabella Martucci, 2017. "Gambling as a Restraint to the Italian Economy," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 7(1), pages 1-5.
    11. Grace Lepone & Joakim Westerholm & Danika Wright, 2023. "Speculative trading preferences of retail investor birth cohorts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 555-574, March.
    12. Thomas Garrett, 2001. "An International Comparison and Analysis of Lotteries and the Distribution of Lottery Expenditures," International Review of Applied Economics, Taylor & Francis Journals, vol. 15(2), pages 213-227.
    13. Day-Yang Liu & Wen-Chun Tsai & Chung-Yi Fang & Pei-Leen Liu, 2019. "Determinants of Managerial Performance on Taiwan Sports Lottery in System Dynamics Modeling of Strategic Management Approach," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 9(5), pages 1-10.
    14. Kent Grote & Victor Matheson, 2011. "The Economics of Lotteries: An Annotated Bibliography," Working Papers 1110, College of the Holy Cross, Department of Economics.
    15. John A. Doukas & Wenjia Zhang, 2013. "Managerial gambling attitudes: evidence from bank acquisitions," Review of Behavioral Finance, Emerald Group Publishing Limited, vol. 5(1), pages 4-34, September.
    16. Étienne Desjardins & Mélina Longpré & François Vaillancourt, 2012. "The topsy-turvy sharing of the gaming tax field in Canada, 1970-2010: provincial payments, federal withdrawal," CIRANO Working Papers 2012s-21, CIRANO.
    17. Garrett, Thomas A. & Coughlin, Cletus C., 2009. "Inter–Temporal Differences in the Income Elasticity of Demand for Lottery Tickets," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(1), pages 77-99, March.
    18. Brown, Ryan P. & Rork, Jonathan C., 2005. "Copycat gaming: A spatial analysis of state lottery structure," Regional Science and Urban Economics, Elsevier, vol. 35(6), pages 795-807, November.
    19. Millet, Kobe & Lamey, Lien & Van den Bergh, Bram, 2012. "Avoiding negative vs. achieving positive outcomes in hard and prosperous economic times," Organizational Behavior and Human Decision Processes, Elsevier, vol. 117(2), pages 275-284.
    20. Cho-Min Lin & Kung-Cheng Lin, 2007. "The demand for lottery expenditure in Taiwan: a quantile regression approach," Economics Bulletin, AccessEcon, vol. 4(42), pages 1-11.
    21. A. Bussu & C. Detotto, 2014. "Understanding the relationship between gambling and other addictive behaviors," Working Paper CRENoS 201403, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
    22. Gabrielyan, Gnel & Just, David R., 2017. "Economic Factors Affecting Lottery Sales: An Examination of Maine State Lottery Sales," 2017 Annual Meeting, July 30-August 1, Chicago, Illinois 258419, Agricultural and Applied Economics Association.
    23. Schneider, C.A.R. & Spalt, Oliver, 2016. "Conglomerate investment, skewness, and the CEO long shot bias," Other publications TiSEM 5d9321e2-35ea-40f9-9eae-4, Tilburg University, School of Economics and Management.
    24. Chen, Shu-Heng & Chie, Bin-Tzong, 2008. "Lottery markets design, micro-structure, and macro-behavior: An ACE approach," Journal of Economic Behavior & Organization, Elsevier, vol. 67(2), pages 463-480, August.
    25. Donald Siegel & Gary Anders, 2001. "The Impact of Indian Casinos on State Lotteries: A Case Study of Arizona," Public Finance Review, , vol. 29(2), pages 139-147, March.
    26. David Paton & Donald S. Siegel & Leighton Vaughan Williams, 2002. "A Policy Response To The E--Commerce Revolution: The Case Of Betting Taxation In The UK," Economic Journal, Royal Economic Society, vol. 112(480), pages 296-314, June.
    27. Stephen Fink & Alan Marco & Jonathan Rork, 2004. "Lotto nothing? The budgetary impact of state lotteries," Applied Economics, Taylor & Francis Journals, vol. 36(21), pages 2357-2367.
    28. Tong Suk Kim & Heewoo Park, 2018. "Is stock return predictability of option‐implied skewness affected by the market state?," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 38(9), pages 1024-1042, September.
    29. Aurora MURGEA, 2015. "International Confidence in Italian Economy. A Spread and Gambling Analysis," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(1s), pages 70-89, February.
    30. Soo Hong Chew & Haoming Liu & Alberto Salvo, 2021. "Adversity-hope hypothesis: Air pollution raises lottery demand in China," Journal of Risk and Uncertainty, Springer, vol. 62(3), pages 247-280, June.
    31. Gao, Ya & Bradrania, Reza, 2024. "Property crime and lottery-related anomalies," Global Finance Journal, Elsevier, vol. 59(C).
    32. Po-Chin Wu & Shiao-Yen Liu & Kou-Bau Wang, 2017. "Does Unemployment Matter for Lottery Sales and their Persistence? A New Estimation Approach," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 130(2), pages 581-592, January.
    33. Thanh Huong Nguyen, 2019. "Information and Noise in Stock Markets: Evidence on the Determinants and Effects Using New Empirical Measures," PhD Thesis, Finance Discipline Group, UTS Business School, University of Technology, Sydney, number 7-2019, January-A.
    34. Julie Smith, 1999. "Australian Gambling Taxation," CEPR Discussion Papers 402, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    35. Álvaro Muñiz & Levi Pérez, 2023. "The market for EuroMillions: jackpot sharing and implicit transfer of funds among countries," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 40(3), pages 817-833, October.

  10. John L. Mikesell, 1992. "Patterns of Exclusion of Personal Property From American Property Tax Systems," Public Finance Review, , vol. 20(4), pages 528-542, October.

    Cited by:

    1. Sian Mughan & Geoffrey Propheter, 2017. "Estimating the Manufacturing Employment Impact of Eliminating the Tangible Personal Property Tax: Evidence From Ohio," Economic Development Quarterly, , vol. 31(4), pages 299-311, November.

  11. John Mikesell & Maureen A. Pirog‐Good, 1990. "state Lotteries and Crime," American Journal of Economics and Sociology, Wiley Blackwell, vol. 49(1), pages 7-20, January.

    Cited by:

    1. Becchetti, Leonardo & Solferino, Nazaria & Tessitore, M. Elisabetta, 2016. "A dynamic model of Gambling addiction with social costs: theory and policy solutions," MPRA Paper 70597, University Library of Munich, Germany.
    2. Kent Grote & Victor Matheson, 2011. "The Economics of Lotteries: A Survey of the Literature," Working Papers 1109, College of the Holy Cross, Department of Economics.
    3. Thomas Garrett, 2001. "An International Comparison and Analysis of Lotteries and the Distribution of Lottery Expenditures," International Review of Applied Economics, Taylor & Francis Journals, vol. 15(2), pages 213-227.
    4. Richard B. Whitaker, 2007. "State Lotteries and Agency Costs: Hidden Costs to Nonparticipants," American Journal of Economics and Sociology, Wiley Blackwell, vol. 66(3), pages 533-544, July.
    5. Cho-Min Lin & Kung-Cheng Lin, 2007. "The demand for lottery expenditure in Taiwan: a quantile regression approach," Economics Bulletin, AccessEcon, vol. 4(42), pages 1-11.
    6. Whitney, Marilyn D., 1991. "Factors Affecting The Demand For California Lottery Tickets," Working Papers 225863, University of California, Davis, Department of Agricultural and Resource Economics.

  12. Bowman, John H. & Mikesell, John L., 1989. "Elected Versus Appointed Assessors and the Achievement of Assessment Uniformity," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(2), pages 181-189, June.

    Cited by:

    1. Makowsky, Michael & Sanders, Shane, 2013. "Political costs and fiscal benefits: The political economy of residential property value assessment under Proposition 212," Economics Letters, Elsevier, vol. 120(3), pages 359-363.
    2. Geoffrey Propheter, 2014. "Assessment Administration and Performance during the Great Recession," Public Finance Review, , vol. 42(5), pages 662-685, September.
    3. Yilin Hou & Yusun Kim & John Yinger, 2019. "Does Coordination Among Assessing Units Generate Returns to Scale? Evidence from New York State," CESifo Working Paper Series 7931, CESifo.

  13. John H. Bowman & John L. Mikesell, 1988. "Uniform Assessment of Agricultural Property for Taxation: Improvements from System Reform," Land Economics, University of Wisconsin Press, vol. 64(1), pages 28-36.

    Cited by:

    1. Rexford E. Santerre & Laurie J. Bates, 1996. "Performance and Pay in the Public Sector: the Case of the Local Tax Assessor," Public Finance Review, , vol. 24(4), pages 481-493, October.

  14. John Mikesell, 1987. "A note on senatorial mass mailing expenditure and the quest for reelection," Public Choice, Springer, vol. 53(3), pages 257-265, January.

    Cited by:

    1. Joshua C. Hall & Kaitlyn R. Harger, 2014. "Teaching Students to "Do" Public Choice in an Undergraduate Public Sector Course," Working Papers 14-16, Department of Economics, West Virginia University.

  15. John L. Mikesell & C. Kurt Zorn, 1986. "Impact of the Sales Tax Rate on its Base: Evidence from a Small Town," Public Finance Review, , vol. 14(3), pages 329-338, July.

    Cited by:

    1. Saxon, Nicholas & Tosun, Mehmet S. & Yang, Jingjing, 2015. "State and Local Sales Taxes and Business Activity in the United States," IZA Discussion Papers 9413, Institute of Labor Economics (IZA).
    2. Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
    3. Rogers, Cynthia L., 2004. "Local Option Sales Tax (LOST) Policy on the Urban Fringe," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 34(1), pages 1-24.
    4. Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R., 2007. "Maxing Out: An Analysis of Local Option Sales Tax Rate Increases," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 45-63, March.

  16. Due, John F. & Mikesell, John L., 1983. "Sales taxation : Johns Hopkins University Press, 1983," Business Horizons, Elsevier, vol. 26(6), pages 83-84.

    Cited by:

    1. Duncombe, William, 1992. "Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(3), pages 299-313, September.
    2. Frederick W. Derrick & Charles E. Scott, 1993. "Businesses and the Incidence of Sales and Use Taxes," Public Finance Review, , vol. 21(2), pages 210-226, April.
    3. Gilbert E. Metcalf, 1993. "Tax exporting, federal deductibility, and state tax structure," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 109-126.
    4. Murray, Matthew N., 1997. "Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 167-182, March.
    5. Mary E. Lovely, 1995. "Optimal Commodity Taxation With Costly Noncompliance," Public Finance Review, , vol. 23(1), pages 115-130, January.
    6. Ladd, Helen F. & Bradbury, Katharine L., 1988. "City Taxes and Property Tax Bases," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(4), pages 503-523, December.
    7. Stehn, Jürgen, 1994. "Turnover taxation in the EC: options for future reforms," Kiel Working Papers 613, Kiel Institute for the World Economy (IfW Kiel).
    8. John D. Wong, 1996. "The Impact Of Local Option Sales Taxes On Retail Sales, Employment, Payrolls, And Establishments: The Case For Kansas," The Review of Regional Studies, Southern Regional Science Association, vol. 26(2), pages 166-176, Fall.

  17. John L. Mikesell, 1980. "Property Tax Reassessment Cycles: Significance for Uniformity and Effective Rates," Public Finance Review, , vol. 8(1), pages 23-37, January.

    Cited by:

    1. Ross, Justin M. & Yan, Wenli, 2013. "Fiscal Illusion From Property Reassessment? An Empirical Test of the Residual View," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 7-32, March.
    2. Justin M. Ross, 2012. "Interjurisdictional Determinants of Property Assessment Regressivity," Land Economics, University of Wisconsin Press, vol. 88(1), pages 28-42.

  18. John Mikesell, 1978. "Election periods and state tax policy cycles," Public Choice, Springer, vol. 33(3), pages 99-106, January.

    Cited by:

    1. Dirk Foremny & Nadine Riedel, 2012. "Business taxes and the electoral cycle," Working Papers 2012/3, Institut d'Economia de Barcelona (IEB).
    2. Ruiqian Li & Guanghua Xu & Ramakrishnan Ramanathan, 2022. "The impact of environmental investments on green innovation: An integration of factors that increase or decrease uncertainty," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3388-3405, November.
    3. Křápek Milan & Formanová Lucie, 2017. "Proposal for an Alternative Indicator for Testing the Presence of the Political-Budget Cycle in the Case of Tax Policy," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 10(2), pages 229-249, December.
    4. Stine, William F., 1994. "Is Local Government Revenue Response to Federal Aid Symmetrical? Evidence From Pennsylvania County Governments in a Era of Retrenchment," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 799-816, December.
    5. Richard Schwindt & Aidan Vining & Steven Globerman, 2000. "Net loss: A cost-benefit analysis of the Canadian Pacific salmon fishery," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 19(1), pages 23-45.
    6. Elena Sochirca & Oscar Afonso & Sandra T. Silva, 2017. "Political Rivalry Effects on Human Capital Accumulation and Inequality: A New Political Economy Approach," Metroeconomica, Wiley Blackwell, vol. 68(4), pages 699-729, November.
    7. Genser, Bernd & Weck-Hannemann, Hannelore, 1992. "Fuel taxation in EC counties: A political economy approach," Discussion Papers, Series II 192, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    8. Geys, Benny & Vermeir, Jan, 2007. "Taxation and presidential approval: separate effects from tax burden and tax structure turbulence [Besteuerung und Popularität von Politikern: Gibt es unterscheidbare Wirkungen aufgrund der Steuerl," Discussion Papers, Research Unit: Market Processes and Governance SP II 2007-09, WZB Berlin Social Science Center.
    9. Hélène EHRHART, 2010. "Elections and the structure of taxation in developing countries," Working Papers 201027, CERDI.
    10. Propheter Geoffrey, 2015. "Political Institutions and State Sales Tax Base Erosion," Statistics, Politics and Policy, De Gruyter, vol. 6(1-2), pages 1-17, December.
    11. Geys, Benny, 2011. "Election cycles in MPs' outside interests? The UK House of Commons, 2005-2010," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2011-104, WZB Berlin Social Science Center.
    12. Antoine Cazals & Alexandre Sauquet, 2015. "How do elections affect international cooperation? Evidence from environmental treaty participation," Public Choice, Springer, vol. 162(3), pages 263-285, March.
    13. Michael A. Nelson, 2000. "Electoral Cycles and the Politics of State Tax Policy," Public Finance Review, , vol. 28(6), pages 540-560, November.
    14. Igor A. Mayburov & Anna P. Kireenko, 2018. "Tax reforms and elections in modern Russia," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(1), pages 73-94.
    15. Alexandre SAUQUET & Antoine CAZALS, 2013. "When does cooperation win and why? Political cycles and participation in international environmental agreements," Working Papers 201320, CERDI.
    16. Diane Lim Rogers & John H. Rogers, 1995. "Political competition, causal relationships between taxes and spending, and their influence on government size: evidence from state-level data," International Finance Discussion Papers 500, Board of Governors of the Federal Reserve System (U.S.).
    17. DaeJin Kim & Sang Seok Bae & Robert J. Eger III, 2009. "Is Local Discretionary Sales Tax Adopted to Counteract Fiscal Stress?," Economic Development Quarterly, , vol. 23(2), pages 150-166, May.
    18. Ashworth, John & Heyndels, Bruno, 2002. "Tax Structure Turbulence in OECD Countries," Public Choice, Springer, vol. 111(3-4), pages 347-376, June.
    19. Richard H. Mattoon & William A. Testa, 1992. "State and local governments' reaction to recession," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 16(Mar), pages 19-27.
    20. Geys, Benny & Vermeir, Jan, 2008. "The political cost of taxation: new evidence from German popularity ratings [Besteuerung und Popularität von Politikern: Neue Ergebnisse für die Deutsche Bundesregierung 1978-2003]," Discussion Papers, Research Unit: Market Processes and Governance SP II 2008-06, WZB Berlin Social Science Center.
    21. Shanna Rose, 2006. "Do fiscal rules dampen the political business cycle?," Public Choice, Springer, vol. 128(3), pages 407-431, September.
    22. William Hunter & Michael Nelson, 1989. "Interest group demand for taxation," Public Choice, Springer, vol. 62(1), pages 41-61, July.
    23. Klien, Michael, 2014. "Tariff increases over the electoral cycle: A question of size and salience," European Journal of Political Economy, Elsevier, vol. 36(C), pages 228-242.
    24. Ashworth, John & Geys, Benny & Heyndels, Bruno, 2006. "Determinants of tax innovation: The case of environmental taxes in Flemish municipalities," European Journal of Political Economy, Elsevier, vol. 22(1), pages 223-247, March.

  19. John L. Mikesell & Patrick C. Mann, 1976. "Pricing by Rural Electric Cooperatives," Land Economics, University of Wisconsin Press, vol. 52(1), pages 96-102.

    Cited by:

    1. Maddigan, Ruth J. & Chern, Wen S. & Gallagher, Colleen A., 1981. "An Empirical Investigation Of The Rural Cooperatives' Residential Demand For Electricity," 1981 Annual Meeting, July 26-29, Clemson, South Carolina 279341, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    2. Maddigan, Ruth J. & Chern, Wen S. & Gallagher, Colleen A., 1980. "Irrigation And The Demand For Electricity," 1980 Annual Meeting, July 27-30, Urbana-Champaign, Illinois 278920, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    3. Christopher Timmins, 2002. "Measuring the Dynamic Efficiency Costs of Regulators' Preferences: Municipal Water Utilities in the Arid West," Econometrica, Econometric Society, vol. 70(2), pages 603-629, March.
    4. Claggett, E. Jr. & Hollas, Daniel R. & Stansell, Stanley R., 1995. "The effects of ownership form on profit maximization and cost minimization behavior within municipal and cooperative electrical distribution utilities," The Quarterly Review of Economics and Finance, Elsevier, vol. 35(35), pages 533-550.
    5. Daniel R. Hollas & Stanley R. Stansell, 1991. "Regulation, Ownership Form, And The Economic Efficiency Of Rural Electric Distribution Cooperatives," The Review of Regional Studies, Southern Regional Science Association, vol. 21(2), pages 201-220, Summer.

  20. John Mikesell, 0. "Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981-2003," Publius: The Journal of Federalism, CSF Associates Inc., vol. 37(4), pages 532-550.

    Cited by:

    1. Sacchidananda Mukherjee, 2020. "Goods and Services Tax efficiency across Indian States: panel stochastic frontier analysis," Indian Economic Review, Springer, vol. 55(2), pages 225-251, December.
    2. NakHyeok Choi, 2021. "Analyzing Local Government Capacity and Performance: Implications for Sustainable Development," Sustainability, MDPI, vol. 13(7), pages 1-14, March.
    3. Zárate Marco, Anabel & Vallés Giménez, Jaime, 2018. "Regional tax effort in Spain," Economics Discussion Papers 2018-79, Kiel Institute for the World Economy (IfW Kiel).
    4. Mahdavi, Saeid & Westerlund, Joakim, 2018. "Subnational government tax revenue capacity and effort convergence: New evidence from sequential unit root tests," Economic Modelling, Elsevier, vol. 73(C), pages 174-183.
    5. Ajit Karnik & Swati Raju, 2015. "State Fiscal Capacity and Tax Effort: Evidence for Indian States," South Asian Journal of Macroeconomics and Public Finance, , vol. 4(2), pages 141-177, December.
    6. Ivanyna, Maksym & von Haldenwang, Christian, 2012. "A comparative view on the tax performance of developing countries: Regional patterns, non-tax revenue and governance," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 6, pages 1-44.
    7. Dahlby, Bev, 2009. "The Optimal Taxation Approach to Intergovernmental Grants," Working Papers 2009-16, University of Alberta, Department of Economics.

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  1. NEP-RMG: Risk Management (1) 2003-10-20

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