Mechanisms for Exporting the State Sales Tax Burden in the Absence of Federal Deductibility

Stephen H. Pollock

National Tax Journal, 1991, vol. 44, issue 3, 297-310

Abstract: Shows that the magnitude of sales tax exporting due to federal deductibility was minor compared to the exporting that still occurs. Explains that while tax reform did increase the tax price of the state sales tax, the tax price of the state income tax increased by more, despite the retention of the federal deduction for income taxes.

Date: 1991
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:3:p:297-310

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