State Tax Structure and Multiple Policy Objectives

William M. Gentry and Helen Ladd

National Tax Journal, 1994, vol. 47, issue 4, 747-72

Abstract: When applied to North Carolina and Massachusetts state income tax structures, a portfolio choice model points to the dominance of income taxes in the optimal portfolios of each state and large differences in progressivity, trade-offs, and stability.

Date: 1994
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