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Interstate Differences in Individual Income Taxes

Author

Listed:
  • William J. Hunter

    (Marquette University)

  • Charles E. Scott

    (Loyola College of Maryland)

Abstract

Income taxes vary significantly across states. Typical measures of these varia-tions utilize aggregate measures, such as per capita taxes or taxes per thousand dollars of income. In this article the income tax systems, as opposed to the taxes paid, are described and compared for the various states. It is demonstrated that the diversity in the treatment of individuals for income tax purposes is vast. We propose that analysis of state taxation and its effect on individuals and businesses be conducted on a disaggregated basis.

Suggested Citation

  • William J. Hunter & Charles E. Scott, 1986. "Interstate Differences in Individual Income Taxes," Public Finance Review, , vol. 14(1), pages 69-85, January.
    • Handle: RePEc:sae:pubfin:v:14:y:1986:i:1:p:69-85
    DOI: 10.1177/109114218601400104
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    References listed on IDEAS

    as
    1. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    2. Greenwood, Michael J, 1975. "Research on Internal Migration in the United States: A Survey," Journal of Economic Literature, American Economic Association, vol. 13(2), pages 397-433, June.
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    Cited by:

    1. Thomas Wyrick & Roger Arnold, 1989. "Earmarking as a deterrent to rent-seeking," Public Choice, Springer, vol. 60(3), pages 283-291, March.
    2. Kevin J. Murphy & Oded Izraeli, 1997. "Interstate Differences in Per Capita State and Local Revenues and The Neighboring State Effect," The Review of Regional Studies, Southern Regional Science Association, vol. 27(2), pages 101-121, Fall.
    3. William Hunter & Charles Scott, 1987. "Statutory changes in state income taxes: An indirect test of fiscal illusion," Public Choice, Springer, vol. 53(1), pages 41-51, January.

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