Some Economic Implications of the 1986 Tax Reform for the United States Economy

Oded Izraeli and Mitchell Kellman

The Annals of Regional Science, 1990, vol. 24, issue 3, 223-31

Abstract: The 1986 tax reform represented a major revamping of the United States tax code. It reflected years of ideological and technical debate; and was considered to offer the most efficient tax structure feasible, given the political constraints facing the legislature at that time. However, even before its implementation (which is still under way), it became clear that the changes introduced into the tax structure were not locationally neutral. We here examine two hitherto unexplored dimensions which have a direct bearing on the inter-state equity question. The economic and locational factors associated with the "propensity to itemize" are explored, and then related to the degree to which previously deductible categories remained so after the reform. When these factors are considered, several unexpected results emerge which call into question several canons of the convential wisdom in this area.

Date: 1990
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:anresc:v:24:y:1990:i:3:p:223-31

Ordering information: This journal article can be ordered from
http://link.springer.com/journal/168

Access Statistics for this article

The Annals of Regional Science is currently edited by Martin Andersson, E. Kim and Janet E. Kohlhase

More articles in The Annals of Regional Science from Springer, Western Regional Science Association Contact information at EDIRC.
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().