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The Relationship Between Federal and State Individual Income Tax Progressivity

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  • Scott, Charles E.
  • Triest, Robert K.

Abstract

Examines the extent to which states modified the progressivity of their individual income tax systems following federal tax changes in the 1980's.

Suggested Citation

  • Scott, Charles E. & Triest, Robert K., 1993. "The Relationship Between Federal and State Individual Income Tax Progressivity," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(2), pages 95-108, June.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:2:p:95-108
    DOI: 10.1086/NTJ41789003
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    References listed on IDEAS

    as
    1. R. A. Musgrave & Tun Thin, 1948. "Income Tax Progression, 1929-48," Journal of Political Economy, University of Chicago Press, vol. 56(6), pages 498-498.
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    Citations

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    Cited by:

    1. Gouveia, Miguel & Strauss, Robert P., 1994. "Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 317-339, June.
    2. Luca Gandullia, 2012. "The role of direct taxes in fiscal decentralization," DEP - series of economic working papers 6/2012, University of Genoa, Research Doctorate in Public Economics.
    3. Mark Rider, 2006. "The Effect of Personal Income Tax Rates on Individual and Business Decisions - A Review of the Evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0615, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Gouveia, Miguel & Strauss, Robert P., 1994. "Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis," National Tax Journal, National Tax Association, vol. 47(2), pages 317-39, June.

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