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Federal Deductibility of State and Local Taxes: A Test of Public Choice by Representative Government

In: Fiscal Federalism: Quantitative Studies

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  • Lawrence Lindsey

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  • Lawrence Lindsey, 1988. "Federal Deductibility of State and Local Taxes: A Test of Public Choice by Representative Government," NBER Chapters, in: Fiscal Federalism: Quantitative Studies, pages 137-176, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:7886
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    References listed on IDEAS

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    1. Bergstrom, Theodore C & Goodman, Robert P, 1973. "Private Demands for Public Goods," American Economic Review, American Economic Association, vol. 63(3), pages 280-296, June.
    2. Feldstein, Martin S & Metcalf, Gilbert E, 1987. "The Effect of Federal Tax Deductibility on State and Local Taxes and Spending," Journal of Political Economy, University of Chicago Press, vol. 95(4), pages 710-736, August.
    3. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
    4. Howard R. Bowen, 1943. "The Interpretation of Voting in the Allocation of Economic Resources," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 58(1), pages 27-48.
    5. Bergstrom, Ted C, 1979. " When Does Majority Rule Supply Public Goods Efficiently?," Scandinavian Journal of Economics, Wiley Blackwell, vol. 81(2), pages 216-226.
    6. Buchanan, James M & Lee, Dwight R, 1982. "Tax Rates and Tax Revenues in Political Equilibrium: Some Simple Analytics," Economic Inquiry, Western Economic Association International, vol. 20(3), pages 344-354, July.
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    Cited by:

    1. Daniel Feenberg & Elisabeth Coutts, 1993. "An introduction to the TAXSIM model," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 189-194.
    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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