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The Deductibility of State and Local Taxes: Impact Effects by State and Income Class

Daniel R. Feenberg, Harvey S. Rosen

NBER Working Paper No. 1768 (Also Reprint No. r0711)
Issued in October 1985
NBER Program(s):Public Economics

This paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems. One striking result is that combined federal income tax and state tax burdens would generally fall under the President's tax reform proposal, even for high income people in high tax states.

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Document Object Identifier (DOI): 10.3386/w1768

Published:

  • Feenberg, Daniel R. and Harvey S Rosen. "The Deductibility of State and Local Taxes: Impact Effects by State and Income Class," Growth and Change, Vol. 17, No. 2, (April 1986), pp. 11-31.
  • Feenberg, Daniel R. and Harvey S. Rosen. "The Interaction of State and Federal Tax Systems: The Impact of State and Local Tax Deductibility." American Economic Review, Vol. 76, No. 2, (May 1986), pp. 126-131.
  • DANIEL R. FEENBERG & HARVEY S. ROSEN, 1986. "The Deductibility of State and Local Taxes: Impact Effects by State and Income Class," Growth and Change, vol 17(2), pages 11-31.

This paper was subsequently reprinted as The Deductibility of State and Local Taxes: Impact Effects by State and Income Class, Daniel R. Feenberg, Harvey S. Rosen
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