Robinson, Sarah; Tazhitdinova, Alisa - National Bureau of Economic Research - 2023
the past 70 years to shed light on the determinants of state tax policies. We provide a comprehensive summary of how tax … learning techniques to show that the timing and magnitude of tax changes are not driven by economic needs, state politics …, institutional rules, neighbor competition, or demographics. Altogether, these factors explain less than 20% of observed tax …