Show Summary Details

Page of

PRINTED FROM OXFORD HANDBOOKS ONLINE ( © Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a title in Oxford Handbooks Online for personal use (for details see Privacy Policy and Legal Notice).

date: 10 August 2020

Abstract and Keywords

Steady periods of budget surpluses can hide, and effectively defer attention being given to, systemic problems that only a fiscal squeeze can reveal. This is the situation that this article addresses. For the past quarter century, state tax administration has largely operated smoothly. But a problem with largely uninterrupted growth is that those processes that worked from year to year in the “good times” are not necessarily reliable for the “bad times.” Thus, the Great Recession did not as much create new problems for state tax administration as it exposed the challenges that already confronted the profession and now need attention. Taking a cue from the “tax gap” literature that administrators and academics often talk about, the article identifies seven major gaps that pose significant challenges to tax administration as the states address (or at least ought to address) in the postrecession years ahead.

Keywords: state tax administration, budget surpluses, Great Recession, tax gap, postrecession years, systemic problems

Access to the complete content on Oxford Handbooks Online requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.

Please subscribe or login to access full text content.

If you have purchased a print title that contains an access token, please see the token for information about how to register your code.

For questions on access or troubleshooting, please check our FAQs, and if you can''t find the answer there, please contact us.