Principles offiscal federalism suggest that subnational units of government should rely on benefits-received financing, implying regressivity in state and local taxes. Empirically, however, states and their localities vary enormously in the degree of progressivity of their tax systems. This...

The federal government has numerous programs to help the poor, elderly, and disabled; this article investigates what is known about state responses to the set of fiscal incentives presented by programs including the Supplemental Security Income program and Medicaid.

Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

This paper addresses the difficulties in developing comparative measures of fiscal capacity for jurisdictions with widely varying authority to levy taxes, with particular reference to New York City (NYC) and its region. It compares income and property wealth in the region and computes both...

While the terrible attack on the World Trade Centers on September 11, 2001 caused a substantial short–run shock to New York City's economy, the city demonstrated substantial economic resilience over the longer run. Prices for office space increased relative to the nation between 2001 and 2003,...

An instrumental variables model of state and local tax incidence is estimated for the years 1977, 1985, and 1991. Tax exporting through deductibility of state and local taxes has a significant positive effect on tax progressivity. I find a negative neighbor effect, with more progressive states...

H24; H71 </AbstractSection> Copyright Chernick et al.; licensee Springer. 2014

To evaluate the initial effects of welfare reform in New York City, we use the Current Population Survey to compare benefit receipt, earnings, and income among vulnerable households in 1994-95 and 1997-99. Overall, there were drops in public assistance and Food Stamps receipt, but the proportion...