Revenue Anal

ysis and Criteria for Assessment

Public Economics

(Dluhy)

 

Criteria

Sales

Income

Corporate

Sin Taxes

Property

Gas

Yield

2

1

1

1

3

1

Stability

3

2

2

1

1

2

Ease of Adm.

3

1

3

2

4

1

Horizontal Equity

1

2

3

1

4

1

Vertical Equity

4

2

2

3

4

4

Exportability

1

1

4

1

1

1

Growth

2

2

2

4

3

2

Diversity

1

1

1

3

1

1

Pro-Investment

2

3

4

2

4

2

Efficiency

2

3

4

1

3

1

Political Support

2

3

3

1

4

3

Tax Incidence

regressive

either progressive or regressive

either

regressive

regressive

Regressive

 

Net Score        23                    21                    29                    20        32                    19

 

Sin taxes include cigarette, liquor, lottery, luxury purchases.

 

Excellent 1, Good 2, Fair 3, Poor 4