We found a match
Your institution may have rights to this item. Sign in to continue.
- Title
FEDERAL TAX REFORM: THE VIEW FROM THE STATES.
- Authors
Dye, Thomas R.
- Abstract
The specific reform proposals which impinge most directly upon state and level government are the elimination of the deduction for state and local taxes from the federal personal income tax base and the modified flat tax, the elimination of tax shelters and restrictions on tax-exempt state and local government bonds. Federal deductibility reduces the progressivity of state and local tax systems and converts some state tax systems into regressive ones. Elimination of deductibility will certainly aggravate interstate differences in tax burdens, particularly for high income individuals. It might even contribute to migration of individuals and business from high tax states to low tax states.
- Subjects
LOCAL government; INTERSTATE agencies; ECONOMIC reform; INCOME tax; LOCAL taxation; EMIGRATION &; immigration; TAXATION of investments
- Publication
Policy Studies Journal, 1985, Vol 13, Issue 3, p547
- ISSN
0190-292X
- Publication type
Article
- DOI
10.1111/j.1541-0072.1985.tb01591.x