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.)
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- Daniel R. Feenberg & Harvey S. Rosen, 1983.
"Alternative Tax Treatments of the Family: Simulation Methodology and Results,"
NBER Chapters,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.
- Thomas J. D, 1982. "Tax Elasticity and the Growth of Local Public Expenditure," Public Finance Review, , vol. 10(3), pages 385-392, July.
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- John P. Formby & David Sykes, 1984. "State Income Tax Progressivity," Public Finance Review, , 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. Full references (including those not matched with items on IDEAS)