The Deductibility of State and Local Taxes: Impact Effects by State and Income Class

Daniel Feenberg () and Harvey Rosen ()

No 1768, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: This paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems. One striking result is that combined federal income tax and state tax burdens would generally fall under the President's tax reform proposal, even for high income people in high tax states.

Date: 1985-10
Note: PE
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Published as Feenberg, Daniel R. and Harvey S Rosen. "The Deductibility of State and Local Taxes: Impact Effects by State and Income Class," Growth and Change, Vol. 17, No. 2, (April 1986), pp. 11-31.
Published as Feenberg, Daniel R. and Harvey S. Rosen. "The Interaction of State and Federal Tax Systems: The Impact of State and Local Tax Deductibility." American Economic Review, Vol. 76, No. 2, (May 1986), pp. 126-131.
Published as DANIEL R. FEENBERG & HARVEY S. ROSEN, 1986. "The Deductibility of State and Local Taxes: Impact Effects by State and Income Class," Growth and Change, vol 17(2), pages 11-31.

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