Results 1 to 10 of about 963,565 (334)
Economic impact of reduced state trauma mortality on lifetime personal income and state tax revenue [PDF]
Background In 2003, Georgia’s trauma mortality rate was 16% above the national average. By 2020, mortality had decreased to 6% below the national average, translating to 1,803 fewer lives lost than might have been expected if 2003 trends had continued ...
Harold Edward Groce +2 more
doaj +2 more sources
The Disappearing State Corporate Income Tax [PDF]
This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in ...
Cornia, Gary +3 more
openaire +4 more sources
The Metric System of State Income Taxes
The residents of six US states (Alabama, Iowa, Louisiana, Missouri, Montana, and Oregon) get to exclude or deduct all or part of their federal income taxes paid when they calculate their taxable income for state income tax purposes. Critics have called this deduction “costly and regressive.” The critics are probably right, but not for the reasons they ...
Yair Listokin, Erik Stegemiller
openaire +2 more sources
Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues
Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
doaj +12 more sources
The effects of income tax on the unemployment rate in the United States [PDF]
This study investigates the correlation between state income tax and unemployment rates across the United States. Using panel data in 50 states pertaining to the period from 2006 to 2022 with different regression models, the results suggest that the ...
Tuan Viet Le, Kyle Elliott
doaj +1 more source
Quantifying the role of federal and state taxes in mitigating income inequality [PDF]
Income inequality has risen dramatically in the United States since at least 1980. This paper quantifies the role that the tax policies of the federal and state governments have played in mitigating this income inequality.
Daniel Cooper +2 more
openalex +2 more sources
Comparative analysis of the effect of tax evasion through tax havens [PDF]
By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion.
Karavelić Dejan +4 more
doaj +1 more source
Can state taxes redistribute income? [PDF]
Abstract The evidence presented in this paper supports the basic theoretical presumption that state and local governments cannot redistribute income. Since individuals can avoid unfavorable taxes by migrating to jurisdictions that offer more favorable tax conditions, a relatively unfavorable tax will cause gross wages to adjust until the resulting ...
Martin Feldstein, Marian Vaillant
openaire +5 more sources
Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues [PDF]
Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
doaj +1 more source
Reforms to the Israeli income tax
Income tax is a major component of state revenues, earmarked to finance the services provided by the government. Income taxes have a significant impact, among other things, on economic growth and income distribution. According to economic theory,
Beny Tzarfati
doaj +1 more source

