Mechanisms for Exporting the State Sales Tax Burden in the Absence of Federal Deductibility

Shows that the magnitude of sales tax exporting due to federal deductibility was minor compared to the exporting that still occurs. Explains that while tax reform did increase the tax price of the state sales tax, the tax price of the state income tax increased by more, despite the retention of the federal deduction for income taxes.

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Year of publication:	1991
Authors:	Pollock, Stephen H.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 44.1991, 3, p. 297-310
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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