State Personal Income and Sales Taxes: 1977-1983

Daniel Feenberg () and Harvey Rosen ()

No 1631, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: The two main workhorses of state tax systems are levies on sales and individual incomes. In this paper we develop and implement a coherent methodology for characterizing these systems. The measures thus generated are used to show how the various systems differ across states, and how they evolved over the seven year period 1977-1983. We consider the systems' revenue elasticities with respect to income, average and marginal tax rates at various income levels, and several other issues as well.

Date: 1985-06
Note: PE
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Published as Rosen, Harvey (ed.) Studies in State and Local Public Finance. Chicago: University of Chicago Press, 1985.
Published as State Personal Income and Sales Taxes, 1977–1983 , Daniel R. Feenberg, Harvey S. Rosen. in Studies in State and Local Public Finance , Rosen. 1986

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Chapter: State Personal Income and Sales Taxes, 1977–1983 (1986)
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