Interstate Differences in Individual Income Taxes

William J. Hunter and Charles E. Scott
Additional contact information
William J. Hunter: Marquette University
Charles E. Scott: Loyola College of Maryland

Public Finance Review, 1986, vol. 14, issue 1, 69-85

Abstract: Income taxes vary significantly across states. Typical measures of these varia-tions utilize aggregate measures, such as per capita taxes or taxes per thousand dollars of income. In this article the income tax systems, as opposed to the taxes paid, are described and compared for the various states. It is demonstrated that the diversity in the treatment of individuals for income tax purposes is vast. We propose that analysis of state taxation and its effect on individuals and businesses be conducted on a disaggregated basis.

Date: 1986
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/109114218601400104 (text/html)

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:sae:pubfin:v:14:y:1986:i:1:p:69-85

DOI: 10.1177/109114218601400104

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().