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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
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Income Tax Competition at the State and Local Level in Switzerland [PDF]
SSRN Electronic Journal, 2000 Tax competition is supposed to lead to inefficiencies in the provision of public goods and difficulties for decentralized redistribution. A necessary condition for these effects to occur is that residence and location decisions are determined by fiscal considerations. In this paper, the impact of personal income taxes and transfer payments on residence
Feld, Lars P., Kirchgässner, Gebhard
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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
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THE LEVY OF STATE TAXES ON INCOME [PDF]
The Bulletin of the National Tax Association, 1925 Merlin Harold Hunter
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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
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Effects of refundable state earned income tax credits on access to medical and dental services of low-income mothers. [PDF]
SSM Popul HealthQian H, Wehby GL.
europepmc +2 more sources
State Earned Income Tax Credits and Firearm Suicides. [PDF]
JAMA Netw OpenAsa N, Ellyson A, Rowhani-Rahbar A.
europepmc +2 more sources
Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 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
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The effects of income tax on the unemployment rate in the United States [PDF]
Economic Horizons, 2023 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
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Assessing the Personal Income Tax as a Fiscal Indicator [PDF]
Bìznes Inform, 2021 The article is aimed at examining the fiscal efficiency of personal income tax. It is proved that in order to simplify the administration of personal income tax, it is advisable to group the components of the total income of the taxpayer according to the
Hnydiuk Inna V. +2 more
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