Revenue Estimating Conference: Estimate of General Fund Receipts, October 11, 2004

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, December 14, 2004

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, April 8, 2005

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, October 14, 2005

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, December 12, 2005

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, March 24, 2006

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, October 16, 2006

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, December 12, 2006

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, April 6, 2007

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, October 9, 2007

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, December 11, 2007

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, April 4, 2008

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, October 9, 2008

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Revenue Estimating Conference: Estimate of General Fund Receipts, December 12, 2008

The past actual tax receipts and future estimates of the General Fund used by the Revenue Estimating Conference to project incoming revenue to be used in future state budgeting.

Alleged Tax Competition: The Mysterious Death of Inheritance Taxes in Switzerland

Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax competition provided the overwhelmingly dominant argument in the policy debates leading to a succession of reforms of bequest taxation by Swiss cantons. Yet, we find only very weak statistical evidence of a relationship between tax burdens on bequests and the concerned tax base of wealthy elderly individuals. Moreover, inheritance tax revenues are found to increase in inheritance tax rates even in the long run, and actual tax rates lie well below the revenue-maximising levels throughout. The alleged pressures of tax competition did not seem in reality to exist.