IDEAS home Printed from https://ideas.repec.org/p/keo/dpaper/2016-007.html
   My bibliography  Save this paper

Current Status of the Local Income Tax in New York City

Author

Listed:
  • Tatsuhiko Tani

    (Office of Research Development and Sponsored Projects, Mita Campus, Keio University)

Abstract

The orthodox view of local taxation is that local governments should not levy a progressive local income tax. However, a progressive local income tax is a major revenue source of New York City government revenue. Furthermore, in recent years, several Democrats in New York City have raised plan to make the city's income tax more progressive. Why is it considered that a progressive local income tax is a fair tax in New York City? This paper explores the economic and political background of progressive local income taxation in New York City.

Suggested Citation

  • Tatsuhiko Tani, 2016. "Current Status of the Local Income Tax in New York City," Keio-IES Discussion Paper Series 2016-007, Institute for Economics Studies, Keio University.
  • Handle: RePEc:keo:dpaper:2016-007
    as

    Download full text from publisher

    File URL: http://ies.keio.ac.jp/upload/pdf/en/DP2016-007.pdf
    Download Restriction: no

    More about this item

    Keywords

    Local Income Taxation; Taxes in New York City; Local Income Redistribution; Income Inequality;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:keo:dpaper:2016-007. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Institute for Economics Studies, Keio University). General contact details of provider: http://edirc.repec.org/data/iekeijp.html .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.