IDEAS home Printed from https://ideas.repec.org/a/sae/pubfin/v14y1986i1p69-85.html

Interstate Differences in Individual Income Taxes

Author

Listed:
  • William J. Hunter

    (Marquette University)

  • Charles E. Scott

    (Loyola College of Maryland)

Abstract

Income taxes vary significantly across states. Typical measures of these varia-tions utilize aggregate measures, such as per capita taxes or taxes per thousand dollars of income. In this article the income tax systems, as opposed to the taxes paid, are described and compared for the various states. It is demonstrated that the diversity in the treatment of individuals for income tax purposes is vast. We propose that analysis of state taxation and its effect on individuals and businesses be conducted on a disaggregated basis.

Suggested Citation

  • William J. Hunter & Charles E. Scott, 1986. "Interstate Differences in Individual Income Taxes," Public Finance Review, , vol. 14(1), pages 69-85, January.
    • Handle: RePEc:sae:pubfin:v:14:y:1986:i:1:p:69-85
    DOI: 10.1177/109114218601400104
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/109114218601400104
    Download Restriction: no
    File URL: https://libkey.io/10.1177/109114218601400104?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    2. Greenwood, Michael J, 1975. "Research on Internal Migration in the United States: A Survey," Journal of Economic Literature, American Economic Association, vol. 13(2), pages 397-433, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Thomas Wyrick & Roger Arnold, 1989. "Earmarking as a deterrent to rent-seeking," Public Choice, Springer, vol. 60(3), pages 283-291, March.
    2. William Hunter & Charles Scott, 1987. "Statutory changes in state income taxes: An indirect test of fiscal illusion," Public Choice, Springer, vol. 53(1), pages 41-51, January.
    3. Kevin J. Murphy & Oded Izraeli, 1997. "Interstate Differences in Per Capita State and Local Revenues and The Neighboring State Effect," The Review of Regional Studies, Southern Regional Science Association, vol. 27(2), pages 101-121, Fall.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jaewon Lim & Daeyoung Kwon & Soo Jung Ha, 2025. "Revisiting the growth poles: regional disparity and population redistribution policy," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 74(1), pages 1-27, March.
    2. Ather Maqsood Ahmed & Ismail Sirageldin, 1993. "Socio-economic Determinants of Labour Mobility in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 32(2), pages 139-157.
    3. John B. Loomis, 2013. "Incorporating distributional issues into benefit–cost analysis: why, how, and two empirical examples using non-market valuation," Chapters, in: Scott O. Farrow & Richard Zerbe, Jr. (ed.), Principles and Standards for Benefit–Cost Analysis, chapter 9, pages 294-316, Edward Elgar Publishing.
    4. Andrew M. Isserman, 1993. "Lost In Space? On The History, Status, And Future Of Regional Science (Presidential Address, April 4, 1992)," The Review of Regional Studies, Southern Regional Science Association, vol. 23(1), pages 1-50, Summer.
    5. Frank Crowley & John Eakins & Declan Jordan, 2012. "Participation,Expenditure and Regressivity in the Irish Lottery:Evidence from Irish Household Budget Survey 2004/2005," The Economic and Social Review, Economic and Social Studies, vol. 43(2), pages 199-225.
    6. Hugo Benítez-Silva & Eva Cárceles-Poveda & Selçuk Eren, 2011. "Effects of Legal and Unauthorized Immigration on the U.S. Social Security System," Working Papers wp250, University of Michigan, Michigan Retirement Research Center.
    7. repec:rri:wpaper:200711 is not listed on IDEAS
    8. Nicolas Herault & Stephen P. Jenkins, 2021. "Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977–2018," Working Papers 592, ECINEQ, Society for the Study of Economic Inequality.
    9. Jacques Silber, 1994. "Income Distribution, Tax Structure, and the Measurement of Tax Progressivity," Public Finance Review, , vol. 22(1), pages 86-102, January.
    10. Jonathan Eyer & Robert Dinterman & Noah Miller & Adam Rose, 2018. "The Effect of Disasters on Migration Destinations: Evidence from Hurricane Katrina," Economics of Disasters and Climate Change, Springer, vol. 2(1), pages 91-106, April.
    11. Oskar Ragnar Harmon, 1989. "A New View of the Incidence of the Property Tax: the Case of New Jersey," Public Finance Review, , vol. 17(3), pages 323-348, July.
    12. Tim Krieger & Christine Meemann & Stefan Traub, 2022. "Inequality, Life Expectancy, and the Intragenerational Redistribution Puzzle - Some Experimental Evidence," CESifo Working Paper Series 9677, CESifo.
    13. Fendel Tanja, 2016. "Migration and Regional Wage Disparities in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 236(1), pages 3-35, February.
    14. Eliasson, Jonas, 2016. "Is congestion pricing fair? Consumer and citizen perspectives on equity effects," Transport Policy, Elsevier, vol. 52(C), pages 1-15.
    15. Hunt, Gary L. & Mueller, Richard E., 2010. "Returns to Skill, Tax Policy, and North American Migration by Skill Level: Canada and the United States 1995 - 2001," CLSSRN working papers clsrn_admin-2010-11, Vancouver School of Economics, revised 26 Mar 2010.
    16. Chakravarty, Satya R. & Sarkar, Palash, 2022. "A synthesis of local and effective tax progressivity measurement," MPRA Paper 115180, University Library of Munich, Germany.
    17. John Bishop & K. Chow & John Formby & Chih-Chin Ho, 1997. "Did Tax Reform Reduce Actual US Progressivity? Evidence from the Taxpayer Compliance Measurement Program," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(2), pages 177-197, May.
    18. Takatoshi Tabuchi & Dao‐Zhi Zeng, 2004. "Stability of Spatial Equilibrium," Journal of Regional Science, Wiley Blackwell, vol. 44(4), pages 641-660, November.
    19. Beal Mary & Stranahan Harriet & Borg Mary O., 2017. "The Equity Effects of Property Tax Caps: Evidence from Florida," Academic Journal of Interdisciplinary Studies, Sciendo, vol. 6(s2), pages 141-151, July.
    20. Simona Iammarino & Elisabetta Marinelli & Elisabetta Marinelli, 2011. "Is the Grass Greener on the other Side of the Fence? Graduate Mobility and Job Satisfaction in Italy," Environment and Planning A, , vol. 43(11), pages 2761-2777, November.
    21. Helmenstein, Christian & Yegorov, Yury, 2000. "The dynamics of migration in the presence of chains," Journal of Economic Dynamics and Control, Elsevier, vol. 24(2), pages 307-323, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:14:y:1986:i:1:p:69-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.