Results 251 to 260 of about 30,752 (280)

An Analysis of State Income Tax Revenue

Southern Economic Journal, 1955
State 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
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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, Fox, William F., Yang, Zhou   +2 more
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The Metric System of State Income Taxes

SSRN Electronic Journal, 2014
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
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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
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State Income Tax Compliance

2011
In this chapter I extend previous results on specific and general deterrence of IRS enforcement on federal individual income tax to the specific and general deterrence effects of enforcement on state income taxes. The possibility that increased enforcement of the federal income tax through audit or criminal investigation could spill over to state ...
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State Income Tax Preferences for the Elderly

SSRN Electronic Journal, 2007
This 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
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State Corporate Income Taxes

2012
AbstractAddressing the state corporate income tax (CIT), this article goes immediately to the question of whether the states can “rescue the state corporate income tax from near irrelevancy.” Even though the tax is used in forty-five states and the District of Columbia, it has diminished—dropping from a high of 9.5 percent of state revenues in 1997 to ...
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Tax Reform of Corporate Income Tax on State Level

SSRN Electronic Journal, 2009
In proposing reforms for the corporate income taxation, it is necessary to consider the incentives generated by the current system of taxation and the effects that changing those incentives would have on economic behavior. This paper argues that economic development policies and reform of income corporate taxation can significantly affects the growth ...
Natalia Ermasova, Natalia Ermasova
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Problems of a Model State Income Tax

The ANNALS of the American Academy of Political and Social Science, 1921
IF we concede that the quest for uniformity in state income taxes is not too visionary to justify our labors, and turn to the practical work of drafting such a model law, we are confronted with various problems, some general and others involving legal technicalities or matters of administrative policy.
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State Tax Haven Legislation and Corporate Income Tax Revenues

SSRN Electronic Journal, 2017
In response to the rise of foreign tax haven usage by multinational corporations, several US states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm’s state income tax return. We examine the revenue effects of this legislation.
Stephen J. Lusch, James Stekelberg
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