Carbon Monoxide in the Ambient Air and Blood Pressure: Evidence From NHANES II and the SAROAD System
NBER Working Paper No. 2711
Prior to 1985, ten states adopted some kind of indexing provisions for their personal income tax systems. Seven of these states subsequently suspended their indexing laws for one or more years. In this paper we examine the states' experience with income tax indexing and see what lessons can be drawn from it. We describe the indexing statutes, and estimate simple econometric models of both the decisions to adopt indexing and to renege on a promise to index.
Document Object Identifier (DOI): 10.3386/w2711