Matches in SemOpenAlex for { <https://semopenalex.org/work/W1504392814> ?p ?o ?g. }
Showing items 1 to 88 of
88
with 100 items per page.
- W1504392814 endingPage "131" @default.
- W1504392814 startingPage "126" @default.
- W1504392814 abstract "President Reagan's tax reform proposal calls for the elimination of the deductibility of state and local taxes. Critics of the president have argued that elimination of deductibility would put an unfair burden on residents of high tax states, harm the middle class, and have a disastrous impact on state and local public finance. Who would be most hurt if this part of the president's proposal were adopted? The purpose of this paper is to provide estimates of the impact of removing the deductibility of state and local taxes. We show how deductibility affects marginal and average tax rates for both state and federal tax systems. We provide relatively detailed information on the impact upon state income and general sales tax structures. Due to lack of appropriate data, we cannot consider property taxes in comparable detail, although we do take these taxes into account in the computation of federal tax liability. Obviously, the potential impact of removing state and local tax deductibility depends upon what the rest of the tax code looks like. At this point, no one knows exactly what will emerge from the legislative process. We examine the impact of deductibility both under the status quo and under the president's proposal. These results should be of some use in assessing the implications of any inbetween proposals that are presented. Section I describes our data and methods. Section II shows how marginal and average tax rates for state and federal tax systems are affected by the deductibility of state taxes. One striking result is that combined federal income tax and state tax burdens would generally fall under the president's proposal, even for high-income individuals in high-tax states. A concluding section offers some brief comments on the political debate surrounding the deductibility of state taxes." @default.
- W1504392814 created "2016-06-24" @default.
- W1504392814 creator A5033350030 @default.
- W1504392814 creator A5052427011 @default.
- W1504392814 date "1986-01-01" @default.
- W1504392814 modified "2023-09-26" @default.
- W1504392814 title "The Interaction of State and Federal Tax Systems: The Impact of State and Local Tax Deductibility" @default.
- W1504392814 cites W2890476497 @default.
- W1504392814 cites W3123195539 @default.
- W1504392814 cites W3137220755 @default.
- W1504392814 hasPublicationYear "1986" @default.
- W1504392814 type Work @default.
- W1504392814 sameAs 1504392814 @default.
- W1504392814 citedByCount "3" @default.
- W1504392814 crossrefType "posted-content" @default.
- W1504392814 hasAuthorship W1504392814A5033350030 @default.
- W1504392814 hasAuthorship W1504392814A5052427011 @default.
- W1504392814 hasConcept C100001284 @default.
- W1504392814 hasConcept C111326686 @default.
- W1504392814 hasConcept C113216237 @default.
- W1504392814 hasConcept C11413529 @default.
- W1504392814 hasConcept C162324750 @default.
- W1504392814 hasConcept C165786947 @default.
- W1504392814 hasConcept C17744445 @default.
- W1504392814 hasConcept C190253527 @default.
- W1504392814 hasConcept C193681711 @default.
- W1504392814 hasConcept C199539241 @default.
- W1504392814 hasConcept C2776748549 @default.
- W1504392814 hasConcept C2777255320 @default.
- W1504392814 hasConcept C2779737597 @default.
- W1504392814 hasConcept C34447519 @default.
- W1504392814 hasConcept C41008148 @default.
- W1504392814 hasConcept C48103436 @default.
- W1504392814 hasConcept C551662922 @default.
- W1504392814 hasConcept C55214782 @default.
- W1504392814 hasConcept C74939039 @default.
- W1504392814 hasConcept C83009810 @default.
- W1504392814 hasConceptScore W1504392814C100001284 @default.
- W1504392814 hasConceptScore W1504392814C111326686 @default.
- W1504392814 hasConceptScore W1504392814C113216237 @default.
- W1504392814 hasConceptScore W1504392814C11413529 @default.
- W1504392814 hasConceptScore W1504392814C162324750 @default.
- W1504392814 hasConceptScore W1504392814C165786947 @default.
- W1504392814 hasConceptScore W1504392814C17744445 @default.
- W1504392814 hasConceptScore W1504392814C190253527 @default.
- W1504392814 hasConceptScore W1504392814C193681711 @default.
- W1504392814 hasConceptScore W1504392814C199539241 @default.
- W1504392814 hasConceptScore W1504392814C2776748549 @default.
- W1504392814 hasConceptScore W1504392814C2777255320 @default.
- W1504392814 hasConceptScore W1504392814C2779737597 @default.
- W1504392814 hasConceptScore W1504392814C34447519 @default.
- W1504392814 hasConceptScore W1504392814C41008148 @default.
- W1504392814 hasConceptScore W1504392814C48103436 @default.
- W1504392814 hasConceptScore W1504392814C551662922 @default.
- W1504392814 hasConceptScore W1504392814C55214782 @default.
- W1504392814 hasConceptScore W1504392814C74939039 @default.
- W1504392814 hasConceptScore W1504392814C83009810 @default.
- W1504392814 hasIssue "2" @default.
- W1504392814 hasLocation W15043928141 @default.
- W1504392814 hasOpenAccess W1504392814 @default.
- W1504392814 hasPrimaryLocation W15043928141 @default.
- W1504392814 hasRelatedWork W129315441 @default.
- W1504392814 hasRelatedWork W1473851319 @default.
- W1504392814 hasRelatedWork W1493678698 @default.
- W1504392814 hasRelatedWork W1496536735 @default.
- W1504392814 hasRelatedWork W1534100506 @default.
- W1504392814 hasRelatedWork W1540465854 @default.
- W1504392814 hasRelatedWork W1557046152 @default.
- W1504392814 hasRelatedWork W2123531340 @default.
- W1504392814 hasRelatedWork W2276227307 @default.
- W1504392814 hasRelatedWork W2343450383 @default.
- W1504392814 hasRelatedWork W2734561794 @default.
- W1504392814 hasRelatedWork W2916858829 @default.
- W1504392814 hasRelatedWork W2971257167 @default.
- W1504392814 hasRelatedWork W2973220510 @default.
- W1504392814 hasRelatedWork W3045342679 @default.
- W1504392814 hasRelatedWork W3121733231 @default.
- W1504392814 hasRelatedWork W3122105143 @default.
- W1504392814 hasRelatedWork W3125419772 @default.
- W1504392814 hasRelatedWork W3181675260 @default.
- W1504392814 hasRelatedWork W327889111 @default.
- W1504392814 hasVolume "76" @default.
- W1504392814 isParatext "false" @default.
- W1504392814 isRetracted "false" @default.
- W1504392814 magId "1504392814" @default.
- W1504392814 workType "article" @default.