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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.
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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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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 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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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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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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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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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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State Tax Haven Legislation and Corporate Income Tax Revenues
SSRN Electronic Journal, 2017In 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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Allocation of Multistate Income Under State Corporate Net Income Taxes
The Journal of Finance, 1958THIS DISSERTATION is an attempt to define and determine a uniform and reasonable basis both for state jurisdiction to levy a net income tax on corporations and for allocating income of corporations which is derived from sources within two or more states and to propose means of implementation of such standards by the various states involved.
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Tax Reform of Corporate Income Tax on State Level
SSRN Electronic Journal, 2009In 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 ...
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