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The Deductibility of State and Local Taxes: Impact Effects by State and Income Class

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  • Daniel R. Feenberg
  • Harvey S. Rosen

Abstract

This paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems. One striking result is that combined federal income tax and state tax burdens would generally fall under the President's tax reform proposal, even for high income people in high tax states.

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File URL: http://www.nber.org/papers/w1768.pdf
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Bibliographic Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1768.

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Date of creation: Oct 1985
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Publication status: published as Feenberg, Daniel R. and Harvey S Rosen. "The Deductibility of State and Local Taxes: Impact Effects by State and Income Class," Growth and Change, Vol. 17, No. 2, (April 1986), pp. 11-31.
Handle: RePEc:nbr:nberwo:1768

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  1. Robert P. Inman, 1985. "Does Deductibility Influence Local Taxation?," NBER Working Papers 1714, National Bureau of Economic Research, Inc.
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Cited by:
  1. Douglas Holtz-Eakin & Harvey S. Rosen, 1987. "Tax Deductibility and Municipal Budget Structure," NBER Working Papers 2224, National Bureau of Economic Research, Inc.

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