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State Income Tax Amnesties: Causes [PDF]
The Quarterly Journal of Economics, 1992 The purpose of this paper is to analyze empirically for the years 1980-88 the factors which led states with state income taxes to run tax amnesty programs. We find a principal factor to be the level of IRS auditing; in particular, we find that states have tended to "free-ride" on the IRS-if the IRS is active in a state, then that state is less likely ...
Dubin, Jeffrey A. +2 more
semanticscholar +6 more sources
The Disappearing State Corporate Income Tax [PDF]
National Tax Journal, 2004 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 ...
Sally Wallace +5 more
core +8 more sources
The Deductibility of State and Local Taxes: Impact Effects by State and Income Class [PDF]
, 1997 This paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems.
Daniel R. Feenberg, Harvey S. Rosen
core +4 more sources
Effects of State-Level Earned Income Tax Credit Laws on Birth Outcomes by Race and Ethnicity [PDF]
Health Equity, 2019 Purpose: Health disparities persist in birth outcomes by mother's income, education, and race in the United States. Disadvantaged mothers may experience benefit from supplements to family income, such as the earned income tax credit (EITC).
Kelli A. Komro +3 more
openalex +2 more sources
, 2016 Special Economic Zones (SEZs) were established to attract entrepreneurs to invest in Polish regions in order to increase their social and economic development. One of the most important incentives offered in SEZs is state aid in the form of an income tax
Adam A. Ambroziak
openalex +3 more sources
The Impact of Tax Revenue from Capital Gains Realizations on State Income Tax Revenue and Budget Conditions [PDF]
, 2011 David L. Sjoquist +2 more
openalex +2 more sources
THE LEVY OF STATE TAXES ON INCOME [PDF]
The Bulletin of the National Tax Association, 1925 Merlin Harold Hunter
openaire +2 more sources
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax [PDF]
, 2014 James Alm, Kyle Borders
openalex +2 more sources
State Personal Income and Sales Taxes: 1977-1983 [PDF]
, 1985 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.
Daniel R. Feenberg, Harvey S. Rosen
openaire +3 more sources
Economic impact of reduced state trauma mortality on lifetime personal income and state tax revenue. [PDF]
Trauma Surg Acute Care OpenGroce HE, Ashley DW, Robinson JS.
europepmc +2 more sources