TY  - JOUR
AU  - Feenberg,Daniel R.
AU  - Rosen,Harvey S.
TI  - State Personal Income and Sales Taxes:  1977-1983
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 1631
PY  - 1987
Y2  - July 1987
UR  - http://www.nber.org/papers/w1631
L1  - http://www.nber.org/papers/w1631.pdf
N1  - Author contact info:
Daniel R. Feenberg
National Bureau of Economic Research
1050 Massachusetts Avenue
Cambridge, MA 02138
Tel: 617/588-0343
Fax: 617/868-2742
E-Mail: feenberg@nber.org

Harvey S. Rosen
Department of Economics
Fisher Hall
Princeton University
Princeton, NJ 08544-1021
Tel: 609/258-4022
Fax: 609/258-6419
E-Mail: HSR@princeton.edu
M1  - published as Daniel R. Feenberg, Harvey S. Rosen. "State Personal Income and Sales Taxes, 1977- 1983 ," in Harvey S. Rosen, ed., "Studies in State and Local Public Finance" University of Chicago Press (1986)

AB  - The two main workhorses of state tax systems are levies on sales and individual incomes. In this paper we develop and implement a coherent methodology for characterizing these systems. The measures thus generated are used to show how the various systems differ across states, and how they evolved over the seven year period 1977-1983. We consider the systems' revenue elasticities with respect to income, average and marginal tax rates at various income levels, and several other issues as well.
ER  -