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State Tax Structure and Multiple Policy Objectives

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  • Gentry, William M.
  • Ladd, Helen F.

Abstract

When applied to North Carolina and Massachusetts state income tax structures, a portfolio choice model points to the dominance of income taxes in the optimal portfolios of each state and large differences in progressivity, trade-offs, and stability.

Suggested Citation

  • Gentry, William M. & Ladd, Helen F., 1994. "State Tax Structure and Multiple Policy Objectives," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 747-772, December.
    • Handle: RePEc:ntj:journl:v:47:y:1994:i:4:p:747-72
    DOI: 10.1086/NTJ41789106
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    References listed on IDEAS

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    1. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
    2. Hettich, Walter & Winer, Stanley L, 1988. "Economic and Political Foundations of Tax Structure," American Economic Review, American Economic Association, vol. 78(4), pages 701-712, September.
    3. A. J. Auerbach & M. Feldstein (ed.), 1985. "Handbook of Public Economics," Handbook of Public Economics, Elsevier, edition 1, volume 1, number 1.
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    Cited by:

    1. Claudio Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 Latin American Meetings 155, Econometric Society.
    2. repec:rre:publsh:v:35:y:2005:i:3:p:246-65 is not listed on IDEAS
    3. Liu, Yongjiu & Liu, Junyan & Dong, Peiling, 2023. "VAT rate cut and enterprise deleveraging: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 1254-1266.
    4. Courant, Paul N., 1994. "How Would You Know a Good Economic Policy if You Tripped Over One? Hint: Don't Just Count Jobs," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 863-881, December.
    5. Lisa Schweitzer & Brian Taylor, 2008. "Just pricing: the distributional effects of congestion pricing and sales taxes," Transportation, Springer, vol. 35(6), pages 797-812, November.
    6. Ashworth, John & Heyndels, Bruno, 1997. "Politicians' preferences on local tax rates: An empirical analysis," European Journal of Political Economy, Elsevier, vol. 13(3), pages 479-502, September.
    7. Wenli Yan & Douglas A. Carr, 2013. "Federal Environmental Regulation Impacts on Local Economic Growth and Stability," Economic Development Quarterly, , vol. 27(3), pages 179-192, August.
    8. Alm, James & Buschman, Robert D. & Sjoquist, David L., 2011. "Rethinking local government reliance on the property tax," Regional Science and Urban Economics, Elsevier, vol. 41(4), pages 320-331, July.
    9. Bradley Braun & Yasuji Otsuka, 1998. "The effects of economic conditions and tax structures on state tax revenue flow," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 4(3), pages 259-269, August.
    10. Yasuji Otsuka & Bradley M. Braun, 1999. "The Random Coefficient Approach for Estimating Tax Revenue Stability and Growth," Public Finance Review, , vol. 27(6), pages 665-676, November.
    11. Joong-Ho Kook, 2014. "An Analysis of South Korea's industries exporting to Japan," The Northeast Asian Economic Review, ERINA - Economic Research Institute for Northeast Asia, vol. 2(2), pages 75-90, October.
    12. Feltenstein, Andrew & Mejia, Carolina & Newhouse, David & Sedrakyan, Gohar, 2017. "The poverty implications of alternative tax reforms: Results from a numerical application to Pakistan," Journal of Asian Economics, Elsevier, vol. 52(C), pages 12-31.
    13. Tuochen Li & Liang Yang, 2021. "The Effects of Tax Reduction and Fee Reduction Policies on the Digital Economy," Sustainability, MDPI, vol. 13(14), pages 1-20, July.
    14. Derrick, Frederick W. & Scott, Charles E., 1998. "Sales tax equity: Who bears the burden?," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(2), pages 227-237.

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