Individual tax rates and regional tax revenues

A cross-state analysis

Dados Bibliográficos

ID10407872
AutoresHakan Yilmazkuday (0000-0002-8629-6230, Florida International University, autor correspondente)
Ano2016
Volume51
Fascículo5
Páginas701-711
Data de publicação2016-02-24
Open AccessNão
TipoARTICLE
PeriódicoRegional Studies (JOURNAL)
Identificadores do periódicoISSN: 0034-3404 • E-ISSN: 1360-0591
EditoraRoutledge (PUBLISHER • GB)
DOI10.1080/00343404.2015.1119266
OpenAlexW2276737014
IdiomaEN
Citações recebidas1
Referências citadas19

Individual tax rates and regional tax revenues: a cross-state analysis. Regional Studies. This paper analyzes the effects of state-level personal tax rates on state tax revenue and individual welfare. The policy analysis based on a general equilibrium model suggests that tax revenues would benefit from higher wage–income, sales or property taxes, while any increase in dividend–income tax would result in a reduction of revenues. It is also shown that individuals would suffer from an increase in state-level wage–income tax, dividend tax or sales tax, while they would benefit from an increase in property taxes. The heterogeneity across states is determined by a TaxIndex, a weighted average of initial taxes at the state level

Ad valorem tax · Dividend · Dividend tax · Double taxation · Economics · Gross income · Indirect tax · Labour economics · Monetary economics · Public economics · Revenue · Sales tax · State income tax · Tax credit · Tax reform · Tax revenue · Value-added tax · Finance · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Taxation and Compliance Studies

Ferramentas

Abrir DOISci-Hub