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...

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...

This study examines regional variation in average subsidy rates for charitable donations. Because the tax incentive for contributions is embodied in an itemized deduction, the subsidy rate for an individual depends on the taxpayer's itemization status and marginal tax rate. It is well know that...