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Income Redistributive Effects of State and Local Fiscs: Connecticut, a Case Study

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  • A. T. Eapen
  • Ana N. Eapen

Abstract

Regardless of the alternative assumptions used to allocate taxes and benefits from expenditures of Connecticut state and local governments in 1967, this study shows that the incidence of taxes is regressive while that of expenditures is progressive. The regressivity of the tax structure is overwhelmingly due to the regressivity of the property tax. Progressivity of expenditures stems chiefly from transfer payments, housing, and hospitals which benefit primarily low-income families. On the basis of reasonable assumptions, it is shown that the state and local fiscs bring about, on the average a net redistribution of a mere two percent of income from families with annual incomes of $12,000 and above to those below that level.

Suggested Citation

  • A. T. Eapen & Ana N. Eapen, 1973. "Income Redistributive Effects of State and Local Fiscs: Connecticut, a Case Study," Public Finance Review, , vol. 1(4), pages 372-387, October.
    • Handle: RePEc:sae:pubfin:v:1:y:1973:i:4:p:372-387
    DOI: 10.1177/109114217300100402
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    References listed on IDEAS

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    1. Aaron, Henry & McGuire, Martin, 1970. "Public Goods and Income Distribution," Econometrica, Econometric Society, vol. 38(6), pages 907-920, November.
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    Cited by:

    1. Pommerehne, Werner W., 1976. "Quantitative aspects of federalism: A study of six countries," Discussion Papers, Series I 74, University of Konstanz, Department of Economics.

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