Promises, Promises: The States' Experience With Income Tax Indexing

Daniel Feenberg () and Harvey S. Rosen

National Tax Journal, 1988, vol. 41, issue 4, 525-42

Abstract: Examines the states' experience with income tax indexing and sees what lesson can be drawn from it. Describes the indexing statutes, and estimate simple econometric models of both the decisions to adopt indexing and to renege on promise to index.

Date: 1988
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