State Personal Income and Sales Taxes: 1977-1983
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.
|Date of creation:||Jun 1985|
|Date of revision:|
|Publication status:||published as Rosen, Harvey (ed.) Studies in State and Local Public Finance. Chicago: University of Chicago Press, 1985.|
|Contact details of provider:|| Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.|
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- 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.
- 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.
- R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56, pages 498.
- 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.
- 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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