Income taxes vary significantly across states. Typical measures of these varia-tions utilize aggregate measures, such as per capita taxes or taxes per thousand
dollars of income. In this article the income tax systems, as opposed to the taxes
paid, are described and compared for the various states. It is demonstrated that
the diversity in the treatment of individuals for income tax purposes is vast. We
propose that analysis of state taxation and its effect on individuals and businesses be conducted on a disaggregated basis.
Get full access to this article
View all access options for this article.
References
1.
Advisory Commission on Intergovernmental Affairs (1983) Significant Features of Fiscal Federalism. Washington, DC: author.
2.
Althus, P.G. and J. Schachter (1983) "Interstate migration and the new federalism." Social Sci. J.64, 1: 35-45.
3.
Gold, S.D. (1983) "Recent developments in state finances." National Tax J.36, 1: 1-29.
4.
Greenwood, M.J. (1975) "Research on internal migration in the United States: a survey." J. of Econ. Literature13, 2: 397-433.
5.
Rock, S.M. (1983) "Measurement of tax progressivity: application ." Public Finance Q.11, 1: 109-120.
6.
Romans, T. and G. Subrahmanyan (1979) "State and local taxes, transfers, and regional economic growth." Southern Econ. J.45: 435-444.
7.
State Tax Handbook (1983) Chicago: Commerce Clearing House.
8.
Suits, D.B. (1977) "Measurement of tax progressivity." Amer. Econ. Rev.67,4:747-752.
9.
Wheaton, W.C. (1983) "Interstate differences in the level of business taxation." National Tax J.36: 83-94.
