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The "Stock of Time" Method: A New Approach to Calculate Indirect Costs and Benefits in Economic Evaluations. [PDF]
Med Decis MakingKok L, Koopmans C.
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Effects of a Sugar-Sweetened Beverages Tax on Caries in Italy: A Modelling Study.
Caries ResLamloum D +5 more
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Annual Research Review: Cash transfer programs and young people's mental health - a review of studies in the United States. [PDF]
J Child Psychol PsychiatryJaffee SR, Lin G, Fowle MZ, Reina VJ.
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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
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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
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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.
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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
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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
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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
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