The incidence of tax burdens and government expenditure benefits: a study of metro and nonmetro Arizona

Published in 1976

This study analyzes the effect of government taxation and spending on the distribution of income for Arizona households in 1974. The results of this study are compared to previous studies which used the same methodology and procedures as this study. A new measure of the equality of income distribution is also presented. State and local government taxation was found to be a larger burden (relative to income) to lower income households than to higher income households in Arizona. However, expenditures by all levels of government in Arizona were found to benefit lower income households much more (relative to incomes) than higher income households. Overall, net government fiscal action (expenditures minus taxes) was of greater relative benefit to lower income households than to higher income households for Arizona in 1974.

Author(s)

Hoyt, Paul

Publication Date

1980