Results 121 to 130 of about 10,124,967 (235)

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns [PDF]

open access: yes
This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998.
Joel Slemrod, Jon Bakija
core  

Do state corporate income taxes reduce wages? [PDF]

open access: yes
Amid falling revenues and impending budget shortfalls, state policymakers must find ways to increase revenue, cut spending, or both. At the same time, they must develop policies that attract or keep businesses and jobs.
R. Alison Felix
core  

State Personal Income and Sales Taxes: 1977-1983 [PDF]

open access: yes
The two main workhorses of state tax systems are levies on sales and individual incomes. In this paper we develop and implement a coherent methodology for characterizing these systems.
Daniel R. Feenberg, Harvey S. Rosen
core  

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