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Will the Remote Work Revolution Undermine Progressive State Income Taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
remote work, however, rigid ad-herence to this physical presence rule could intensify the progressivity-limiting dynamics of … article, we document the rise of remote work, the status of state-level income tax progressivity as well as its evolution over … time, and the correlation between work from home trends and progressivity. We consider how alternative legal rules for the …
Persistent link: https://www.econbiz.de/10013259213
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Will the remote work revolution undermine progressive state income taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
, rigid adherence to this physical presence rule could intensify the progressivity-limiting dynamics of federalism by reducing … work and the status of state-level income tax progressivity as well as its evolution over time. We consider how alternative … legal rules for the sourcing of income can affect telework-induced mobility, but conclude that, regardless of which sourcing …
Persistent link: https://www.econbiz.de/10013262757
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Will the Remote Work Revolution Undermine Progressive State Income Taxes?
Agrawal, David R.; Stark, Kirk J. - 2022
, rigid adherence to this physical presence rule could intensify the progressivity-limiting dynamics of federalism by reducing … work and the status of state-level income tax progressivity as well as its evolution over time. We consider how alternative … legal rules for the sourcing of income can affect telework-induced mobility, but conclude that, regardless of which sourcing …
Persistent link: https://www.econbiz.de/10014081590
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Heterogeneity and government revenues : higher taxes at the top?
Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - 2014
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...
Persistent link: https://www.econbiz.de/10010386338
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Reforming the individual income tax in Spain
Guner, Nezih; López-Segovia, Javier; Ramos, Roberto - In: SERIEs : Journal of the Spanish Economic Association 11 (2020) 4, pp. 369-406
only 0.82%, while the total tax revenue declines by 1.55%. The higher progressivity is associated with lower aggregate …
Persistent link: https://www.econbiz.de/10012389026
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Taxes, wage capitalization and the ability of states to redistribute income
Giertz, Seth H.; Ramezani, Rasoul - 2018
Local and state governments attempt to lessen after-tax income inequality via progressive taxation. Migration responses of capital and labor undermine such attempts. Location theory predicts that cross-state migration will continue until the redistributive effects from taxation are fully...
Persistent link: https://www.econbiz.de/10012163062
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Taxes and telework : the impacts of state income taxes in a work-from-home economy
Agrawal, David R.; Brueckner, Jan K. - 2022
This paper studies the interstate effects of decentralized taxation and spending when individuals can work from home (WFH). Because WFH decouples population and employment, the analysis of tax impacts on state populations, employment levels, wages and housing prices is radically different than...
Persistent link: https://www.econbiz.de/10013384493
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Smoothing state tax revenues over the business cycle : gauging fiscal needs and opportunities
Henderson, Yolanda Kodrzycki - 2014 - This version: October 30, 2014
capital gains or the progressivity of tax rates did not account for significant differences in revenue elasticities across …
Persistent link: https://www.econbiz.de/10010429882
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What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy
Robinson, Sarah; Tazhitdinova, Alisa - National Bureau of Economic Research - 2023
We collect detailed data on U.S. state personal income, corporate, sales, cigarette, gasoline, and alcohol taxes over the past 70 years to shed light on the determinants of state tax policies. We provide a comprehensive summary of how tax policy has changed over time, within and across states....
Persistent link: https://www.econbiz.de/10014287368
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Taxes and Telework : The Impacts of State Income Taxes in a Work-from-Home Economy
Agrawal, David R.; Brueckner, Jan K. - 2022
This paper studies the interstate effects of decentralized taxation and spending when individuals can work from home (WFH). Because WFH decouples population and employment, the analysis of tax impacts on state populations, employment levels, wages and housing prices is radically different than...
Persistent link: https://www.econbiz.de/10014080696