Add to ORKGAmericans are taxed at a federal – and often state – level. But what affects whether or not states adopt taxes? In new research, Thomas Hayes and Christopher Dennis have determined that the concentration of wealth matters for state tax systems. They find that there is a positive relationship between income going to the top 1 percent and the likelihood a state will adopt an income tax, suggesting that state authorities are keen to capture the income of top earners when income becomes highly concentrated. They also find that the higher the concentration of income in a state, the more likely the state is to allow taxpayers to deduct federal income taxes from state taxes
This article considers how the changes in the federal tax code will affect states whose tax codes li...
In an article in the Wall Street Journal, Arthur Laffer argued that, since 1960, the introduction of...
The Great Recession had the most severe impact on state tax revenues of any downturn since the Great...
Americans are taxed at a federal – and often state – level. But what affects whether or not states a...
Americans are taxed at a federal – and often state – level. But what affects whether or not states a...
This article examines the factors that influence two important areas of state tax policy—the adoptio...
Through the use of intermediaries such as elected officials and hired advocates, people choose the l...
Through the use of intermediaries such as elected officials and hired advocates, people choose the l...
Short Answer: There is no correlation between a state's income tax rate and the percentage of wealth...
While much of the debate and discussion on how to address inequality has been focussed on the role o...
Almost 30 million taxpayers who itemized their federal deductions for the 2017 tax year switched to ...
State Individual Income Taxes. A presentation by Sally Wallace to the Nebraska Tax Modernization Com...
This paper examines how changes in state tax policy affect the number of federal estate tax returns ...
An important part of the economic environment for any business is the tax climate. At the federal le...
We evaluate how fiscal capacity and migration respond to the introduction of the individual income t...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
In an article in the Wall Street Journal, Arthur Laffer argued that, since 1960, the introduction of...
The Great Recession had the most severe impact on state tax revenues of any downturn since the Great...
Americans are taxed at a federal – and often state – level. But what affects whether or not states a...
Americans are taxed at a federal – and often state – level. But what affects whether or not states a...
This article examines the factors that influence two important areas of state tax policy—the adoptio...
Through the use of intermediaries such as elected officials and hired advocates, people choose the l...
Through the use of intermediaries such as elected officials and hired advocates, people choose the l...
Short Answer: There is no correlation between a state's income tax rate and the percentage of wealth...
While much of the debate and discussion on how to address inequality has been focussed on the role o...
Almost 30 million taxpayers who itemized their federal deductions for the 2017 tax year switched to ...
State Individual Income Taxes. A presentation by Sally Wallace to the Nebraska Tax Modernization Com...
This paper examines how changes in state tax policy affect the number of federal estate tax returns ...
An important part of the economic environment for any business is the tax climate. At the federal le...
We evaluate how fiscal capacity and migration respond to the introduction of the individual income t...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
In an article in the Wall Street Journal, Arthur Laffer argued that, since 1960, the introduction of...
The Great Recession had the most severe impact on state tax revenues of any downturn since the Great...