Prior to 1985, ten states adopted some kind of indexing provisions for their personal income tax systems. Seven of these states subsequently suspended their indexing laws for one or more years. In this paper we examine the states' experience with income tax indexing and see what lessons can be drawn from it. We describe the indexing statutes, and estimate simple econometric models of both the decisions to adopt indexing and to renege on a promise to index.
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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number
2711.
Length: Date of creation: Sep 1988 Date of revision: Handle: RePEc:nbr:nberwo:2711
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