The Incidence of Michigan's Taxes: an Analysis under Differing Exporting and Shifting Assumptions

This article analyzes the incidence of Michigan's 1970 tax structure using differ-ent income definitions, exporting assumptions, and shifting assumptions. In all Abstract cases, the tax structure is regressive, but the degree of regressivity depends, in part, upon the interaction of exporting and shifting assumptions.

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Year of publication:	1979
Authors:	Palmer, Jan ; Roberts, Douglas
Published in:	Public Finance Review. - Vol. 7.1979, 4, p. 425-454

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

Persistent link: https://www.econbiz.de/10010686336