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Fundamental Tax Reform and State and Local Governments

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  • Holtz-Eakin, Douglas

Abstract

Examines issues faced by state and local governments under proposed federal income tax reform. Argues that efficient taxation of consumption provided by the government sector is difficult and that attempts to do so will have a dramatic effect on amount of financing and production of government services.

Suggested Citation

  • Holtz-Eakin, Douglas, 1996. "Fundamental Tax Reform and State and Local Governments," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 475-486, September.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:475-86
    DOI: 10.1086/NTJ41789219
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    References listed on IDEAS

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    1. Feldstein, Martin S & Metcalf, Gilbert E, 1987. "The Effect of Federal Tax Deductibility on State and Local Taxes and Spending," Journal of Political Economy, University of Chicago Press, vol. 95(4), pages 710-736, August.
    2. Gilbert E. Metcalf, 1993. "Tax exporting, federal deductibility, and state tax structure," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 109-126.
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