The Deductibility of State and Local Taxes: Impact Effects by State and Income Class
AbstractThis 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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Bibliographic InfoPaper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1768.
Date of creation: Oct 1985
Date of revision:
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.
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Web page: http://www.nber.org
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- Robert P. Inman, 1985. "Does Deductibility Influence Local Taxation?," NBER Working Papers 1714, National Bureau of Economic Research, Inc.
- Douglas Holtz-Eakin & Harvey S. Rosen, 1987.
"Tax Deductibility and Municipal Budget Structure,"
NBER Working Papers
2224, National Bureau of Economic Research, Inc.
- Douglas Holtz-Eakin & Harvey S . Rosen, 1988. "Tax Deductibility and Municipal Budget Structure," NBER Chapters, National Bureau of Economic Research, Inc, in: Fiscal Federalism: Quantitative Studies, pages 107-136 National Bureau of Economic Research, Inc.
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