The Incidence of Michigan's Taxes: an Analysis under Differing Exporting and Shifting Assumptions

Jan Palmer and Douglas Roberts
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Jan Palmer: The Ohio University, Athens
Douglas Roberts: Michigan Department of Management and Budget

Public Finance Review, 1979, vol. 7, issue 4, 425-454

Abstract: This article analyzes the incidence of Michigan's 1970 tax structure using differ-ent income definitions, exporting assumptions, and shifting assumptions. In all Abstract cases, the tax structure is regressive, but the degree of regressivity depends, in part, upon the interaction of exporting and shifting assumptions.

Date: 1979
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:7:y:1979:i:4:p:425-454

DOI: 10.1177/109114217900700402

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