Results 231 to 240 of about 585,838 (265)
Some of the next articles are maybe not open access.
State Income Tax Progressivity
Public Finance Quarterly, 1984This article compares the degree of personal income tax progressivity in selected states and investigates the determinants of changes in progressivity through time. D. Suits's and N. C. Kakwani's recently proposed summary measures of tax progressivity are estimated and compared for twelve states with comparable income tax systems.
John P. Formby, David Sykes
openaire +2 more sources
State Income Taxes and Interstate Migration
Business Economics, 2014This paper examines the comprehensive IRS data set of state-state migration flows for evidence that differences in state income tax rates are associated with migration patterns. Using annual data on moves between every pair of states, pooled time-series cross-section regressions indicate that in the 1992–2010 period states with higher top marginal ...
Roger Cohen +2 more
openaire +3 more sources
State income taxes and team performance
International Tax and Public Finance, 2021Professional athletes are both highly paid and highly mobile workers. Previous research has shown that athletes respond to state income taxes differentials through bargaining and migration. If athletes are compensated for state tax burden, teams located in higher taxed states may be at a competitive disadvantage.
openaire +2 more sources
2012
AbstractThis article examines the economics of the personal income tax (PIT), which is the second largest source of state and local government own-source revenues, after the property tax. When viewed from the state perspective (91 percent of PIT collections are made by states), the PIT is the largest source of own-source revenue, surpassing the general
Joseph J. Cordes, Jason N Juffras
openaire +2 more sources
AbstractThis article examines the economics of the personal income tax (PIT), which is the second largest source of state and local government own-source revenues, after the property tax. When viewed from the state perspective (91 percent of PIT collections are made by states), the PIT is the largest source of own-source revenue, surpassing the general
Joseph J. Cordes, Jason N Juffras
openaire +2 more sources
State Income Tax Treatment of the Elderly
Public Budgeting & Finance, 2004The state and local tax treatment of the elderly varies significantly from state to state. In this article, we analyze the differences in effective tax rates for the state personal income tax for elderly versus non‐elderly taxpayers. We find that in a majority of states, the average effective tax rate facing the elderly is significantly lower than that
Barbara Edwards, Sally Wallace
openaire +2 more sources
An Analysis of State Income Tax Revenue
Southern Economic Journal, 1955State income tax collection data are useful in studying several aspects of this increasingly important source of tax revenue. This report attempts to shed some light upon selected aspects of the tax including comparative fiscal importance, comparative average tax loads, elasticity, and stability. In the absence of data necessary for reasonably reliable
James W. Martin, Charles R. Lockyer
openaire +2 more sources
BASE MOBILITY AND STATE PERSONAL INCOME TAXES [PDF]
National Tax Journal, 2010 Despite their prominence in state tax portfolios, state income taxes have received much less attention in the literature on behavioral responses to taxes. Consequently, decisions are often made without the needed evidence on response elasticities.
Bruce, Donald +2 more
openaire +2 more sources
Should capital income be taxed in the steady state? [PDF]
Journal of Public Economics, 1996 This paper provides a new economic interpretation of the well-known dynamic optimal taxation principle that capital income should not be taxed in the steady state. We show that the result is related to the minimization of distortions at the intratemporal margin. When every factor of production can be taxed at the optimal rate, capital income should not
Isabel Correia, Isabel Correia
openaire +2 more sources
The Metric System of State Income Taxes
SSRN Electronic Journal, 2014The 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
State Income Tax Preferences for the Elderly
SSRN Electronic Journal, 2007This research investigates the evolution of state income tax preferences for the elderly over the last 25 years. Documenting how various types of income tax preferences have changed reveals that state tax policies are not simply mimicking federal tax law. It also shows a divergence in how the different types of state preferences have evolved.
Karen Smith Conway, Jonathan C. Rork
openaire +2 more sources