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

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:	[2022]
Authors:	Feenberg, Daniel ; Rosen, Harvey S.
Publisher:	[S.l.] : SSRN
Subject:	Einkommensteuer \| Income tax \| Steuervergünstigung \| Tax incentive \| Steuerpolitik \| Tax policy \| Gemeindesteuer \| Local tax

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Extent:	1 Online-Ressource (26 p)
Series:	NBER Working Paper ; No. w1768
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 1985 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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