Individual tax rates and regional tax revenues: a cross-state analysis

Hakan Yilmazkuday

Regional Studies, 2017, vol. 51, issue 5, 701-711

Abstract: Individual tax rates and regional tax revenues: a cross-state analysis. Regional Studies. This paper analyzes the effects of state-level personal tax rates on state tax revenue and individual welfare. The policy analysis based on a general equilibrium model suggests that tax revenues would benefit from higher wage–income, sales or property taxes, while any increase in dividend–income tax would result in a reduction of revenues. It is also shown that individuals would suffer from an increase in state-level wage–income tax, dividend tax or sales tax, while they would benefit from an increase in property taxes. The heterogeneity across states is determined by a TaxIndex, a weighted average of initial taxes at the state level.

Date: 2017
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Working Paper: Individual Tax Rates and Regional Tax Revenues: A Cross-State Analysis (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:taf:regstd:v:51:y:2017:i:5:p:701-711

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DOI: 10.1080/00343404.2015.1119266

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