Effects of The Tax Cuts And Jobs Act on State Individual Income Taxes

This article considers how the changes in the federal tax code will affect states whose tax codes link to the federal tax code. The article first summarizes the different parts of the federal code state tax codes link to, most importantly by linking to the definition of income. The article then desc...

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Veröffentlicht in:	Washington University journal of law and policy 2019-06, Vol.58, p.205
Hauptverfasser:	Huffer, Erin, Iselin, John, Sammartino, Frank, Weiner, David
Format:	Artikel
Sprache:	eng
Schlagworte:	Income taxes Laws, regulations and rules Personal income tax State taxation State taxes Tax cuts Taxation
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creator	Huffer, Erin Iselin, John Sammartino, Frank Weiner, David
description	This article considers how the changes in the federal tax code will affect states whose tax codes link to the federal tax code. The article first summarizes the different parts of the federal code state tax codes link to, most importantly by linking to the definition of income. The article then describes the provisions of the Tax Cuts and Jobs Act that will have the biggest effect on state taxes. The article then uses four sample states (Missouri, Colorado, Utah and New York) and the District of Columbia to analyze how the changes contained in the Tax Cut and Jobs Act will affect: 1) the revenue collected by these jurisdictions; and 2) the state tax incidence across different income groups.
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source	PAIS Index; HeinOnline Law Journal Library; EZB-FREE-00999 freely available EZB journals
subjects	Income taxes Laws, regulations and rules Personal income tax State taxation State taxes Tax cuts Taxation
title	Effects of The Tax Cuts And Jobs Act on State Individual Income Taxes
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