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Title page for ETD etd-07122006-230922

Type of Document Dissertation
Author Naccarato, Rose Marie
URN etd-07122006-230922
Title Options for Tennessee's Tax System: A Prospective Portfolio Analysis
Degree PhD
Department Leadership and Policy Studies
Advisory Committee
Advisor Name Title
Kenneth K. Wong Committee Chair
Malcolm Getz Committee Member
Mark W. Lipsey Committee Member
Stanley Chervin Committee Member
Stephen Buckles Committee Member
  • optimal tax
  • Tennessee tax
  • portfolio analysis
Date of Defense 2006-05-24
Availability unrestricted
This paper makes use of an investment-style portfolio model to prospectively evaluate different options for Tennessee’s state tax system. Tax reform plans proposed by the Tennessee Tax Structure Study Commission are analyzed, along with the current system, to see how well they balance the competing goals of revenue growth and revenue stability. Using an optimization model, the different tax systems are evaluated by comparing them to systems using the same tax options that exhibit minimal deviations of actual revenue around expected revenue while maintaining the largest possible growth rates. These results are further analyzed on the basis of equity, efficiency, competitiveness, and simplicity to create overall policy recommendations.
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