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Start Over Author "Douglas, Morgan" Journal national tax journal
6 results on '"Douglas, Morgan"'

1. HORSERACING DEMAND, PARIMUTUEL TAXATION AND STATE REVENUE POTENTIAL

Author

W. Douglas Morgan and Jon David Vasché

Subjects
Economics and Econometrics, Public economics, State (polity), Accounting, media_common.quotation_subject, Economics, Attendance, Revenue, Finance, media_common
Abstract

This study econometrically examines the determinants of California parimutuel horseracing activity, including the effect on parimutuel wagering and attendance levels of such economic and policy-rel...

Published
1979

2. THE RELATIVE EFFICIENCY AND REVENUE POTENTIAL OF LOCAL USER CHARGES: THE CALIFORNIA CASE

Author

W. Douglas Morgan and Lloyd J. Mercer

Subjects
Finance, Economics and Econometrics, Government, Efficiency, business.industry, Accounting, Economics, Revenue, ComputingMilieux_LEGALASPECTSOFCOMPUTING, business
Abstract

Tax limitation measures and reduced transfers from the federal government to local governments have increased local governments' need to examine their revenue sources. User charges are one area rec...

Published
1983

4. THE GENERAL REVENUE EFFECTS OF THE CALIFORNIA PROPERTY TAX LIMITATION AMENDMENT

Author

Perry Shapiro and W. Douglas Morgan

Subjects
Economics and Econometrics, Property tax, Public economics, Tax reform, Microeconomics, Tax revenue, Value-added tax, Ad valorem tax, Tax credit, Accounting, Economics, Revenue, Finance, Indirect tax
Abstract

The recent passage of the Jarvis-Gann property tax limitation initiative in California raises questions concerning the interrelationship between state and local revenue sources. This paper develops a general revenue model that incorporates the feedback and interaction between major federal , state and local revenue sources. The model is applied to California for the 1965-75 period using combined cross section and time series analysis. The empirical results indicate that there is considerable interdependence between all state and local tax revenue sources. The results are applied to an analysis of the complete effects of the property tax limitation initiative. I. Introduction

Published
1978

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