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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
Charles R. Lockyer, James W. Martin
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Estimating State Income-Tax Revenues: A New Approach
The Review of Economics and Statistics, 1970,3, of course, is the estimate of _qTY in the logarithmic form of (2). This technique characteristically yields high estimates of qTy. For example, Soltow [7] and Groves and Kahn [3] both estimated that for Wisconsin during the 1933-1951 period of constant (quite progressive) state tax rates, rjTY was at least 1.75. Harris [4] estimated elasticities of
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A state personal income tax simulation model
The Annals of Regional Science, 1979A simple econometric model of a state personal income tax is presented. The model is designed for economies subject to rapid population increase by means of a double log specification of an average tax schedule. Various tests are presented to validate the model.
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Taxation. Income Tax. Deduction of State Inheritance Tax from Federal Income Tax
Columbia Law Review, 1925openaire +1 more source
DISTRIBUTION OF FEDERAL AND STATE INCOME TAXES BY INCOME CLASSES*
The Journal of Finance, 1972openaire +1 more source
UNIFORM TAXATION WITH STATES TAXING INCOMES
Economic Record, 1956K. J.Binns, L‐ V. Bellis
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