deductibility of state and local taxes: impact effects by state and income class
President Reagan's tax reform proposal includes the complete elimination of state and local tax deductions. Estimates are provided for the impact of this removal by state and by income class. Data are taken from a stratified random sample of 88,000 federal income tax returns for 1982. A tax sim...
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| Veröffentlicht in: | Growth and change 1986-04, Vol.17 (2), p.11-31 |
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| container_title | Growth and change |
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| creator | Feenberg, D.R Rosen, H.S |
| description | President Reagan's tax reform proposal includes the complete elimination of state and local tax deductions. Estimates are provided for the impact of this removal by state and by income class. Data are taken from a stratified random sample of 88,000 federal income tax returns for 1982. A tax simulation model permits computation of any desired measures of each state's tax structure under alternative tax regimes. Removing deductibility is studied under both the status quo of 1982 and the tax proposal. The trade of state and local deductibility for lower federal tax rates is shown to be advantageous for all income brackets in almost all states. The tax proposal may be controversial because lower tax rates may be viewed as temporary, and special interest groups disapprove of it. |
| doi_str_mv | 10.1111/j.1468-2257.1986.tb00050.x |
| format | Article |
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| identifier | ISSN: 0017-4815 |
| ispartof | Growth and change, 1986-04, Vol.17 (2), p.11-31 |
| issn | 0017-4815 1468-2257 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_59411248 |
| source | Wiley Online Library Journals Frontfile Complete; PAIS Index; Periodicals Index Online; EBSCOhost Business Source Complete |
| subjects | Deductions household income Impacts Income tax Income taxes Intergovernmental tax relations local government Local taxation Mathematical analysis national income Proposed sampling state government State taxes Statistical analysis Tax deductions Tax rates Tax reform Tax regulations United States |
| title | deductibility of state and local taxes: impact effects by state and income class |
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