TY  - JOUR
AU  - Feenberg,Daniel R.
AU  - Rosen,Harvey S.
TI  - The Deductibility of State and Local Taxes:  Impact Effects by State and Income Class
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 1768
PY  - 1986
Y2  - July 1986
UR  - http://www.nber.org/papers/w1768
L1  - http://www.nber.org/papers/w1768.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
AB  - 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.
ER  -