State Personal Income and Sales Taxes, 1977–1983
In: Studies in State and Local Public Finance
The two main workhorses of state tax systems are levies on sales and individual incomes. In this paper we develop and implement a coherent methodology for characterizing these systems. The measures thus generated are used to show how the various systems differ across states, and how they evolved over the seven year period 1977-1983. We consider the systems' revenue elasticities with respect to income, average and marginal tax rates at various income levels, and several other issues as well.
(This abstract was borrowed from another version of this item.)
|This chapter was published in: ||This item is provided by National Bureau of Economic Research, Inc in its series NBER Chapters with number
8900.||Handle:|| RePEc:nbr:nberch:8900||Contact details of provider:|| Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.|
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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- John P. Formby & David Sykes, 1984. "State Income Tax Progressivity," Public Finance Review, SAGE Publishing, vol. 12(2), pages 153-165, April.
- Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
- Daniel R. Feenberg & Harvey S. Rosen, 1983.
"Alternative Tax Treatments of the Family: Simulation Methodology and Results,"
in: Behavioral Simulation Methods in Tax Policy Analysis, pages 7-46
National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & Harvey S. Rosen, 1980. "Alternative Tax Treatments of the Family: Simulation Methodology and Results," NBER Working Papers 0497, National Bureau of Economic Research, Inc.
- R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56, pages 498.
- Thomas J. D, 1982. "Tax Elasticity and the Growth of Local Public Expenditure," Public Finance Review, SAGE Publishing, vol. 10(3), pages 385-392, July.
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