EconPapers    
Economics at your fingertips  
 

Responsiveness of Income to Local Income Taxes: Evidence from Indiana

Lang (Kate) Yang and Bradley T. Heim

National Tax Journal, 2017, vol. 70, issue 2, 367-392

Abstract: This paper examines the extent to which incomes respond to changes in county level income taxes, using data from the Indiana Department of Revenue on county-level taxable incomes that span 1997–2013, matched to data on local income tax rates and other county characteristics. Fixed effects models show that county income tax rates have little impact on the county level aggregate taxable income. Changes in competitor tax rates, with competitors identified based on contiguity, similarity in population size, and migration patterns, do not affect county taxable income either. Overall, taxpayers are unresponsive to small changes in local income tax rates.

Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
https://ntanet.org/NTJ/70/2/ntj-v70n02p367-392-res ... al-income-taxes.html (text/html)
Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:70:y:2017:i:2:p:367-392

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by Sally Sztrecska ().

 
Page updated 2018-06-07
Handle: RePEc:ntj:journl:v:70:y:2017:i:2:p:367-392