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.
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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number
1631.
Length: Date of creation: Jul 1987 Date of revision: Publication status: published as Feenberg, Daniel and Harvey Rosen. "State Personal Income and Sales Taxes: 1977-1983," Studies in State and Local Public Finance, pp. 135-186, Chicago: UCP, 1986. Handle: RePEc:nbr:nberwo:1631
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