下面是小编为大家整理的美国国家税收和经济评论，2020年第四季度,供大家参考。
Co nten ts
A ck n o wl ed g m en t s G et
Rea l - Ti m e
Dat a E x ecu t ive Su mm ary
Tr en d s
in
S t ate
and
L o cal
Tax
Rev enu es
iv v vi
1
Tr e nd s
i n
Stat e
Tax
R e v enue
i n
2019
Q ua r te r
4
6
P e r s on a l
I ncome
Taxe s
7
W ith ho ld in g
8
Esti m ated P ay m e nt s
10
Fin al P ay me nts 14
R e f un d s
15
A ct ua l
v e r sus
For e cas te d I ncome
Tax
R e v enue s
16
Cor po r at e
I nco me
Taxe s
18
Ge ne r al S a l e s
Taxe s
20
M oto r
F ue l
Taxe s
22
Oth e r
T axe s
23
Ov e r v i e w
of
Tax
R e v enue s
i n
Fi sca l
Y e a r - To - D at e
2020
23
P r e li m in a r y
R e v i e w
of
Sta te
Tax
R e v enue
i n
2020
Q ua rt e r
1
25
F acto r s
D r ivin g
S t ate
Ta x
Rev enu es
27
Economic I n d icat or s
27
State Gr o ss
D ome st ic
P r od uct
27
State U ne mplo y m e nt
an d E mplo y m e nt
29
P e r s on a l
Con sum ptio n
Exp en d itu r e s
31
H ousi ng
M a r k e t
33
Tax
L aw Cha ng e s
A ff e ct in g
the
F ou r th
Qu a rt e r
of
2019
36
Con clus ion
40
A ppen dix:
Ad d ition al
T ab les
42
N o t es
54
Re f eren ces
56
A b o u t
t he
A u t h o r
57
S t atem en t
of
Indepen d en ce
58
Acknowle dg m ents
The
v i e w s
e xp r e ss e d ar e
t hose
of
th e
a uth o r
a nd s ho u l d no t
b e
att ri b ut e d to
th e
U r b a n
I nsti t ut e ,
i ts tr ust ee s,
or
i ts
f un d e r s.
Fu n d e r s
do n ot
d e t e r mi ne
r e se a r ch
fi nd in g s
o r
th e
i nsi g hts a nd r e c om m en dat io ns
of
U r b a n
e xp e r ts.
Fu r th e r
i n for mat io n
o n
t he
U r b an
I nst itu t e ’ s
fund i ng
p ri ncipl e s
i s av ailab l e
at ur b an.o r g /fun d i ng p r inciple s .
Than k s
to
K im R ue b en
an d M a r k
M a z u r
fo r
th e ir
th ou g htful
r e view
o f
an d f ee db ac k
on th e
r e po r t.
Get
Real - Time Dat a
The
S ta t e
Tax
a nd Econ om ic
R e v i e w
i s
th e
pr ee mi ne nt
s ou r c e
of
dat a
an d a nal y si s
o n
stat e
tax coll e ct io ns.
The
U r b an
I n stit ute ’ s
State an d L ocal Fin a nce
I ni ti ati v e
r e g ul a r ly
co ll e ct s
d ata
an d in fo r mat io n
fr om
a ll
50
stat e s,
us e s
th is i nfo r mat io n
to
ad ju st
nat io n al a nd s tat e
d a ta fr o m
th e
U S Ce nsus
Bu r e au,
th en
p r ov i d e s
th e
mo st
t im e ly ,
acc ur ate ,
and
i n - d e pth
lo o k
at ho w
st ate s
ar e
f a r in g .
V is it
o u r
p r oj e ct
pa g e
to
r e a d pr e v io us
S t a t e
Tax
an d E con o mi c
R e v i e w
r ep or ts
an d su b scr ib e
to
g a in d ir e ct
acce ss
to
th e
f ol l owin g
d atase ts :
Mo n th l y
S t a te
Go v e r nme nt
T a x
Re v e nu e
D a t a
D ata
fr o m
a ll
sta te s
fr o m
2010
to
p r e se nt
o n
r e v enue
fr om
th e
i nd iv id ual in co me
t a x,
cor po r at e
i ncome tax,
g ene r a l
sale s
t ax,
an d to tal
tax e s.
Mo n th l y
S t a te
Go v e r nme nt
Person a l
Inc om e
T a x
D a t a
D ata
fr o m
41
stat e s
w it h
b r oad - b as e d in co me
tax e s
fr o m
2010
to
p r e s e nt
fo r
t he
f o ll ow i ng
co mpone nts of
pe r so nal in co me
t axe s:
w i thh ol d i ng ,
e sti mate d pay me nts,
fin a l
pay m e nts,
r e f un d s,
and
t otal
ne t pe r s on a l
in c ome
tax e s.
Q u a rterl y
S t a t e
G ov e rnm ent
T a x
Re v e nu e
Data
D ata
fr o m
a ll
sta te s
fr o m
2010
to
p r e se nt
o n
tax r e v enue
fr om
t he
in d iv i d ua l
in c ome
tax,
co r po r at e in come
tax,
g ene r a l
sale s
t a x,
and
m oto r
fu e l
t ax.
Ann u a l
S ta t e
G ov e rnm ent
T a x
Re v e nu e
C ol l ection s v ersu s O ff i c i a l
F ore c a s t s D ata
fr o m
ne a r ly
al l
stat e s
f r om
fisca l
y e a r
2015
on w a r d fo r
actual r e v enue
co ll e ct i on s
a nd r e v enue for ecasts
for
th e
i n d iv i d ua l
i ncome
tax,
co r po r at e
i ncome
tax,
an d g ene r a l
sale s
t ax.
Ann u a l
S ta t e
a nd
Loc a l
Go v e rnm ent
Ga m b li ng
Re v e nu e
D a ta
D ata
fr o m
a ll
sta te s
for
fis ca l
y e a r
2000
onw ar d for
r e v enue s
col le ct e d on v a r io us
ty pe s
of
g a mb li n g , inclu d i ng
lo tt e r y ,
pa ri - m utu e ls ,
cas in os
an d r acin os,
an d v id e o g am e s.
Mo n th l y
S t a te
Go v e r nme nt
Ma ri j uana
T a x
Re v e n ue
D a ta
D ata
fr o m
a ll
sta te s
that
t ax
sale s
of
r e c r e ati on a l
ma r ij uana
fr om
in cep tio n
o f
t he
t ax
to
pr e s e nt.
Ex ecuti v e
Sum mary
S tate
a nd
l oca l
g ov e rnm ent
ta x
r e v e nu e s fr o m
majo r
so ur c e s — pe r son a l
i ncome ,
corpor at e in come ,
sa le s,
a nd p r op e r ty
taxe s — w e r e
6. 0
pe r c e nt
hi g he r
in
th e
fou r th
q u ar t e r
of
2019
than in
th e
p r io r
y e a r ;
t hi s
g r ow t h
w as
st r on g e r
t han
t he
5. 2
pe r c e nt
ave r ag e
a nnu al g r o w th
r at e s
for the
p r io r
f ou r
q u ar t e r s.
S tate
gov e rn me n t
t a x
re v e nu e s fr om
maj o r
s ou r ce s
sh ow e d sol id
y e a r - ov e r - y e a r
g r ow th
at 6. 6 pe r c e nt
in
t he
f ou r th
q ua rt e r
of
201 9.
The
g r ow th
v a ri e d am on g
ma jor r e v enue
sou r ce s :
» S tate
pe r s on a l
i ncome
ta x
r e v e nu e s ha v e
flu ct uat e d s u b stan tia l ly
fol lo win g
t he
p as sag e
of the
T ax
Cuts
an d Jo b s
A ct
o f
2017
(TC J A ),
whi ch
c r e ated i nce nt iv e s
for
som e
taxp a y e r s
t o shi ft
i ncome
b e tw een
tax y e ar s
a nd t o d e l ay
e st imat e d i ncome
tax q ua rt e r ly
pay me nts i nt o the
e xt e nsion a nd fin a l
pay m en ts
pe ri od .
H ow e v e r ,
g r o w th
i n
st ate pe r so nal in co m e
tax r e v enue s
w as
b ac k
to
no r m al l e v e l s
i n
t he
se cond ha lf
o f
201 9.
» S tate
s a l e s t a x
r e v e nu es
ha ve e xp e r ie nce d u ni nt e rr upt e d g r ow th
s in c e
th e
fi r st
q u ar t e r
of
2010 ,
b ut
t h is g r ow th
has
la gg e d th e
r ate s
ob se r v e d i n
p r e v i ou s
e con om ic
e xp a nsion s. State sale s
tax r e v enue s
ha v e
s een
so me
bo ost
i n
th e
m o st
r ece nt
m o nth s,
mo stly
in r e sp on s e
to
th e
U S
Sup r e m e
Co ur t’ s
d e cis io n
i n
S o ut h
D ako t a
v .
Way fai r,
I n c.
in
Ju ne
2018 and
s ub se q ue nt
c han g e s
i n
s tate
t ax
r ul e s .
» S tate
c orpo r a t e
i ncom e
ta x
re v e nu es
onc e
a g ai n
sh ow e d st r on g
y e a r - ov e r - y e ar
g r o w th
i n
the
f ou r th
q ua rt e r
of
2019 ,
mar k i ng
t he
s e v e nt h
con s e c uti v e
q ua rt e r
of
doub l e - d ig it g r ow th.
H ow e v e r ,
st ate offi cial s
h ad
c auti on ed
t hat t he
doub l e - d ig it
g r ow t h
w as
pa r tia ll y cause d b y
the
chan g e s
m ad e
i n
th e
TCJ A
an d w ou ld
lev e l
o ff
in
th e
com in g
quar t e r s .
Fur t he r ,
un d e r
t he
C or on av ir us
Ai d ,
R e l ie f,
a nd Econ om i c Se cu r ity
(C A R ES)
A ct
pass e d in M a r ch
2020 ,
ne t
op e r ati ng
l osse s
(NOLs) in cu rr e d i n
cal en d ar
y e a r s
201 8,
201 9,
a n d 2020 , can
b e
ca rr ie d back to
e ach
of
th e
fiv e
tax y e ar s
p r ece d i ng
th e
t ax
y e a r
of
such
lo ss.
The r e for e ,
co r po r at e
i ncome
tax r e v enue s
cou l d b e
lo w e r e d fo r
prio r
fis ca l
y e a r s
in
tho s e state s
that
have
r o lli ng
con for m ity
w ith
t he
I nt e r na l
R e v enue
S e r vice
t ax
cod e
a nd have N OL
car r y b ac k
p r ov is i on s.
Ye a r - ov e r - y e ar
g r ow th
i n
l oc a l
gov e rnm ent
ta x
r e v e nu e s f r om
maj or
sou r ce s
w as
5 . 6
pe r c e nt in
th e
four t h
q ua r te r
of
2019 ,
whi ch
w as
s li g htl y
st r o ng e r
t han
th e
5. 3
ave r a g e
an n ual g r ow th ob s e r v e d in
t he
p ri or
f ou r
quar t e r s.
» Loc a l
prope rty
ta x
re v e nu es
in c r e ase d 5. 8
pe r ce nt
y e a r
ov e r
y e a r
in
th e
fou r th
q u ar te r
of 2019
c om pa r e d w i th
a
y e ar
e a rli e r ,
w h ich
i s
s tr on g e r
th an
th e
5 . 1
pe r cen t
ave r a g e
g r ow th
in
th e
p r io r
four
q ua rt e r s.
L ocal p r op e r ty
tax r e v enu es ,
jus t
l ik e
sta te
pe r son al a nd cor po r at e
i ncome
tax r e v enue s,
fl uctuat e d w il d ly
i n
th e
r e c e nt
q u ar t e r s ,
par t ia l ly
in r e sp on s e
to
th e
TCJ A ’s
chan g e s ,
as
taxp aye r s
ad j ust e d t he
t im i ng
of
pay m e nts .
Prel i mi nary
d a ta
f or
t he
fi r s t
qua r te r
of
2020
s ho w e d g r ow th
i n
o v e r al l
stat e
t ax
r e v enue coll e ct io ns .
How e v e r ,
g r ow th
w as
m ostl y
att ri butab l e
t o Janua r y
an d F e b r ua r y ,
an d state t ax r e v enue s
star t e d d e cl in i ng
i n
M a r ch
b e caus e
of
th e
CO V ID - 19
pan d e mic .
» Ye a r - ov e r - y e ar
g r ow th
r at e s
for
s t a te
pe r s on a l
i ncom e
ta x
r e v enue s
v a ri e d w id e ly
acr oss the
st ate s
i n
th e
fi r st
q ua r te r
of
2020 ,
w ith
11
stat e s
r ep or ti ng
d e cli ne s,
21
stat e s
r e por ti ng si ng le - d i g it
g r ow th,
an d a no the r
9
st ate s
r e po rti ng
doub le - d ig it
g r ow t h.
» A ft e r
s ho w i ng
doub l e - d ig it
y e ar - ov e r - y e ar
g r ow th
for
s e v en
con s e cut iv e
q ua r te r s,
sta te
c orpora te
i ncom e
t a x
co ll e c tio ns
w e a k ene d i n
th e
fi r st
quar t e r
of
2020 .
H ow e v e r ,
th e r e w as
w id e
var ia ti on ac r os s
th e
stat e s ,
a nd t he
r e v enue
g r ow th
e xp e ri ence d in
th e
me dia n state w as
st r on g e r .
» Ye a r - ov e r - y e ar
g r ow th
i n
s t a te
s a l e s t a x
co ll e ct io ns
i n
t he
f ir st
q u ar t e r
of
2020
w as
s tr o ng
in
m ost
stat e s
an d ab ov e
5. 0
pe r c e nt
in
23
sta te s.
T he
r ece nt
st r en g th
i n
sa le s
tax coll e ct io ns
i...
推荐访问:美国国家税收和经济评论，2020年第四季度 美国 第四季度 国家税收