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.
Get full access to this article
View all access options for this article.
References
1.
Brownlee, O.H. (1960) "Estimated distribution of Minnesota taxes and public expenditures." Ph.D. dissertation. Minneapolis: University of Minnesota.
2.
Eapen, A.T. and A.N. Eapen (1970) "Incidence of taxes and expenditures of Connecticut state and local governments fiscal 1967." Presented to Connecticut Revenue Task Force.
3.
Katona, L., L. Mandell and J. Schmiedeskamp (1971) 1970 Survey of Consumer Finance . Ann Arbor: University of Michigan .
4.
Michigan Department of Treasury (1971) Annual Report Fiscal 1970.
5.
Musgrave, R.A. and D.W. Daicoff (1958) "Who pays the Michigan taxes?" pp. 131-183 in Michigan Tax Study: Staff Papers.
6.
Roberts, D.B. (1975) "Incidence of state and local taxes in Michigan ." Ph.D. dissertation. East Lansing: Michigan State University.
7.
Sun, L. ( 1972) "Incidence of Montana state and local taxes." Ph.D. dissertation. Still-water: Oklahoma State University.
8.
Survey Research Center of the University of Michigan (1973) Special tabulation of national data (1966-1969) for this study.
9.
--- ( 1972a) Special tabulation of North Central regional (1968-1971) data for this study.
10.
——— (1972b) Special tabulation of national data (1968-1971) for this study.
11.
U.S. Bureau of the Census (1972a) Detailed Characteristics Final Report PC(1)-D24 Michigan. Washington, DC: Government Printing Office.
12.
——— (1972b) General Social and Economic Characteris Final Report PC(1)—C24 Michigan. Washington, DC: Government Printing Office.
13.
——— (1972c) Statistical Abstract of the United States: 1972 . Washington, DC: Government Printing Office.
14.
——— (1970a) Census of Population: 1970, Public Use Samples of Basic Data for the 1970 Census-State of Michigan Data, special run for this study.
15.
——— (1970b) Public Use Samples of Basic Data for the 1970 Census—County Groups.
16.
U.S. Bureau of Labor Statistics (1965) Consumer Expenditures and Income, Survey of Consumer Expenditures 1960-61, No. 237-38 and Supplement 3. Washington, DC: Government Printing Office.
17.
U.S. Internal Revenue Service (1973) Statistics of Income 1970-Business Income Tax Returns. Washington, DC: Government Printing Office.
18.
——— (1972a) Statistics of Income 1970—Individual Income Returns. Washington, DC: Government Printing Office.
19.
——— (1972b) Statistics of Income 1969—Estate Tax Returns . Washington DC: Government Printing Office.
20.
University of Wisconsin Tax Study Committee ( 1959) Wisconsin State and Local Tax Burden.
21.
Zupnick, J. (1975) "The incidence of hypothetical automobile pollution taxes." Ph.D. dissertation. East Lansing: Michigan State University.
