This repository contains the data and code for the analyses in the Research in Focus article by Jason DeBacker (@jdebacker) and Richard W. Evans (@rickecon) entitled "What Business Tax Reforms would be Best for Tennessee?"
This repository contains the following items:
TN_BusinessTax.ipynbJupyter notebook. An executable notebook you can use to replicate all the analyses in the article and creation of output and figures. You can either clone or download this repository and run theTN_BusinessTax.ipynbnotbook on your machine locally. Or you can open it in Google Colab and run the notebook from your browser in which all the software and computation is hosted in the cloud./images/directory. This folder contains the.htmlfiles for teh dynamic visualizations in the paper and created in the notebook and the corresponding static.pngimage files./data/directory. This directory contains the data used in the analyses in the article--PEW total balances and rainy day fund balances historical data for all 50 states and Tennessee Department of Revenue monthly collections data./data/ReservesBalancesData.xlsx. PEW Charitable Trusts historical data on all 50 states total balances and rainy day fund balances from 2000 - 2022. "Fiscal 50: State Trends and Analysis: Reserves and Balances", updated December 16, 2022 (accessed Dec. 31, 2022). Data can be downloaded from the PEW site from this URL (https://www.pewtrusts.org/-/media/data-visualizations/interactives/2016/fiscal-50/docs/2013/ReservesBalancesData.xlsx?v=202210)./data/Main202206.xlsx. Tennessee Department of Revenue, fiscal year end tax collections file June 2022. This spreadsheet was downloaded from the Tennessee Department of Revenue "Monthly & Fiscal Year Tax Collections" page from the following URL on Dec. 31, 2022 (https://www.tn.gov/content/dam/tn/revenue/documents/statistics/2022/Main202206.xlsx).