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Mechanisms for Exporting the State Sales Tax Burden in the Absence of Federal Deductibility

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  • Pollock, Stephen H.

Abstract

Shows that the magnitude of sales tax exporting due to federal deductibility was minor compared to the exporting that still occurs. Explains that while tax reform did increase the tax price of the state sales tax, the tax price of the state income tax increased by more, despite the retention of the federal deduction for income taxes.

Suggested Citation

  • Pollock, Stephen H., 1991. "Mechanisms for Exporting the State Sales Tax Burden in the Absence of Federal Deductibility," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(3), pages 297-310, September.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:3:p:297-310
    DOI: 10.1086/NTJ41788904
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    Cited by:

    1. Claudio Agostini, 2004. "The Effect of Sales Tax Rates on Food Exemptions," ILADES-UAH Working Papers inv155, Universidad Alberto Hurtado/School of Economics and Business.
    2. Gilbert E. Metcalf, 1993. "Tax exporting, federal deductibility, and state tax structure," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 109-126.

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