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

Daniel R. Feenberg, Harvey S. Rosen

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

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Year of publication:	October 1985
Authors:	Feenberg, Daniel R.
Other Persons:	Rosen, Harvey S. (contributor)
Institutions:	National Bureau of Economic Research (contributor)
Publisher:	Cambridge, Mass : National Bureau of Economic Research
Subject:	Einkommensteuer \| Income tax \| Steuervergünstigung \| Tax incentive \| Steuerpolitik \| Tax policy \| Gemeindesteuer \| Local tax

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Extent:	1 Online-Ressource
Series:	NBER working paper series ; no. w1768
Type of publication:	Book / Working Paper
Language:	English
Notes:	Mode of access: World Wide Web System requirements: Adobe [Acrobat] Reader required for PDF files Hardcopy version available to institutional subscribers.
Other identifiers:	10.3386/w1768 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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