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Current Status of the Local Income Tax in New York City

Author

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  • 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
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    More about this item

    Keywords

    Local Income Taxation; Taxes in New York City; Local Income Redistribution; Income Inequality;
    All these keywords.

    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

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