Add to ORKGThe recent tax reform debate focused attention on the continued deductibility of state and local taxes in the calculation of federal taxable income. The original tax reform proposal by the Department of Trea-sury, issued in November 1984, called for the complete elimination o
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
This paper examines the effect of federal deductibility of state and local taxes on the fiscal behav...
This report provides a brief history of deductible state and local taxes, and discusses deduction fo...
The author is grateful to NBER for support of this research. Deep thanks are also in order for Andre...
This paper reviews issues with analysis put forth in the Treasury Ⅰ(1984), Treasury Ⅱ (1985), and in...
In current discussions of tax reform in the United States, there is considerable controversy concern...
The structure of local taxation is an important determinant of the fiscal performance of decentraliz...
This dissertation analyzes whether and how changes in federal tax policy affect local tax policies, ...
Ameoican domestic prioritis have substantiaily changed in the 1980s. The Regan administration cut th...
Abstract – This paper explores a number of possible arguments for taking state and local tax payment...
Through the use of intermediaries such as elected officials and hired advocates, people choose the l...
State and local governments are vital components of the nation’s revenue system. The state and local...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
Citizen dissatisfaction with taxes is a theme which has recurred often in American history--from the...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
This paper examines the effect of federal deductibility of state and local taxes on the fiscal behav...
This report provides a brief history of deductible state and local taxes, and discusses deduction fo...
The author is grateful to NBER for support of this research. Deep thanks are also in order for Andre...
This paper reviews issues with analysis put forth in the Treasury Ⅰ(1984), Treasury Ⅱ (1985), and in...
In current discussions of tax reform in the United States, there is considerable controversy concern...
The structure of local taxation is an important determinant of the fiscal performance of decentraliz...
This dissertation analyzes whether and how changes in federal tax policy affect local tax policies, ...
Ameoican domestic prioritis have substantiaily changed in the 1980s. The Regan administration cut th...
Abstract – This paper explores a number of possible arguments for taking state and local tax payment...
Through the use of intermediaries such as elected officials and hired advocates, people choose the l...
State and local governments are vital components of the nation’s revenue system. The state and local...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
The public choice approach to tax reform involves a number of distinguishable strands. In the first ...
Citizen dissatisfaction with taxes is a theme which has recurred often in American history--from the...
By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers ...
This paper examines the effect of federal deductibility of state and local taxes on the fiscal behav...
This report provides a brief history of deductible state and local taxes, and discusses deduction fo...