IDEAS home Printed from https://ideas.repec.org/h/nbr/nberch/8900.html
   My bibliography  Save this book chapter

State Personal Income and Sales Taxes, 1977–1983

In: Studies in State and Local Public Finance

Author

Listed:
  • Daniel R. Feenberg
  • Harvey S. Rosen

Abstract

The two main workhorses of state tax systems are levies on sales and individual incomes. In this paper we develop and implement a coherent methodology for characterizing these systems. The measures thus generated are used to show how the various systems differ across states, and how they evolved over the seven year period 1977-1983. We consider the systems' revenue elasticities with respect to income, average and marginal tax rates at various income levels, and several other issues as well.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Daniel R. Feenberg & Harvey S. Rosen, 1986. "State Personal Income and Sales Taxes, 1977–1983," NBER Chapters, in: Studies in State and Local Public Finance, pages 135-186, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:8900
    as

    Download full text from publisher

    File URL: http://www.nber.org/chapters/c8900.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Daniel R. Feenberg & Harvey S. Rosen, 1983. "Alternative Tax Treatments of the Family: Simulation Methodology and Results," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 7-46, National Bureau of Economic Research, Inc.
    2. Thomas J. D, 1982. "Tax Elasticity and the Growth of Local Public Expenditure," Public Finance Review, , vol. 10(3), pages 385-392, July.
    3. R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56(6), pages 498-498.
    4. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
    5. John P. Formby & David Sykes, 1984. "State Income Tax Progressivity," Public Finance Review, , vol. 12(2), pages 153-165, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Charles Grant & Christos Koulovatianos & Alexander Michaelides & Mario Padula, 2010. "Evidence on the Insurance Effect of Redistributive Taxation," The Review of Economics and Statistics, MIT Press, vol. 92(4), pages 965-973, November.
    2. Douglas Holtz-Eakin & Harvey S . Rosen, 1988. "Tax Deductibility and Municipal Budget Structure," NBER Chapters, in: Fiscal Federalism: Quantitative Studies, pages 107-136, National Bureau of Economic Research, Inc.
    3. Pitt, Mark M & Slemrod, Joel, 1989. "The Compliance Cost of Itemizing Deductions: Evidence from Individual Tax Returns," American Economic Review, American Economic Association, vol. 79(5), pages 1224-1232, December.
    4. Krueger, Alan B., 1990. "Incentive effects of workers' compensation insurance," Journal of Public Economics, Elsevier, vol. 41(1), pages 73-99, February.
    5. Daniel R. Feenberg, 1982. "Identification in Tax-Price Regression Models: The Case of Charitable Giving," NBER Working Papers 0988, National Bureau of Economic Research, Inc.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Poddar, Satya N. & Genser, Bernd, 1986. "Measurement of effective tax progression," Discussion Papers, Series I 224, University of Konstanz, Department of Economics.
    2. Junyi Zhu, 2014. "Bracket Creep Revisited - with and without r > g: Evidence from Germany," Journal of Income Distribution, Ad libros publications inc., vol. 23(3), pages 106-158, November.
    3. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
    4. Carbonell-Nicolau, Oriol & Llavador, Humberto, 2018. "Inequality reducing properties of progressive income tax schedules: the case of endogenous income," Theoretical Economics, Econometric Society, vol. 13(1), January.
    5. Pogorelskiy, Kirill & Seidl, Christian & Traub, Stefan, 2010. "Tax progression: International and intertemporal comparison using LIS data," Economics Working Papers 2010-08, Christian-Albrechts-University of Kiel, Department of Economics.
    6. Peter Lambert & Thor Thoresen & Runa Nesbakken, 2010. "On the Meaning and Measurement of Redistribution in Cross-Country Comparisons," LIS Working papers 532, LIS Cross-National Data Center in Luxembourg.
    7. Srdjan Djindjic, 2014. "The Redistributive Effects Of Personal Taxes And Social Benefits In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 59(203), pages 91-118, October –.
    8. Yitzhaki, Shlomo & Slemrod, Joel, 1991. "Welfare Dominance: An Application to Commodity Taxation," American Economic Review, American Economic Association, vol. 81(3), pages 480-496, June.
    9. Duclos, J.Y. & Tabi, M., 1996. "Linear Inequality Measures and the Redistribution of Income," Papers 9613, Laval - Recherche en Politique Economique.
    10. John P. Formby & W. James Smith & Paul D. Thistle, 1990. "The Average Tax Burden and the Welfare Implications of Global Tax Progressivity," Public Finance Review, , vol. 18(1), pages 3-24, January.
    11. Shun-ichiro Bessho & Masayoshi Hayashi, 2013. "Estimating the Social Marginal Cost of Public Funds," Public Finance Review, , vol. 41(3), pages 360-385, May.
    12. Kenneth V. Greene & Erol M. Balkan, 1987. "A Comparative Analysis of Tax Progressivity in the United States," Public Finance Review, , vol. 15(4), pages 397-416, October.
    13. Laura Varela-Candamio & Jesús López-Rodríguez & Andrés Faíña, 2013. "Introducing increasing personal allowances in the Personal Income Tax. An analysis in terms of social welfare for the Spanish regions," ERSA conference papers ersa13p170, European Regional Science Association.
    14. Donald W. Kiefer, 1991. "A Comparative Analysis of Tax Progressivity in the United States: a Reexamination," Public Finance Review, , vol. 19(1), pages 94-108, January.
    15. Wang, Chen & Caminada, Koen, 2011. "Disentangling income inequality and the redistributive effect of social transfers and taxes in 36 LIS countries," MPRA Paper 32821, University Library of Munich, Germany.
    16. Marcus Roller & Kurt Schmidheiny, 2014. "Mobility and Progressive Taxation," ERSA conference papers ersa14p1354, European Regional Science Association.
    17. Peter J. Lambert & Wilhelm Pfähler, 1988. "On Aggregate Measures of the Net Redistributive Impact of Taxation and Government Expenditure," Public Finance Review, , vol. 16(2), pages 178-202, April.
    18. Thor O. Thoresen & Zhiyang Jia & Peter J. Lambert, 2013. "Distributional benchmarking in tax policy evaluations," Discussion Papers 765, Statistics Norway, Research Department.
    19. Luis Huesca Reynoso & Abdelkrim Araar, 2016. "Comparison of fiscal system progressivity over time: theory and application in Mexico," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 31(1), pages 3-45.
    20. Duclos, J.Y., 1995. "Measuring Progressivity and Inequality," Papers 9525, Laval - Recherche en Politique Economique.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberch:8900. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.