Tax Deductibility and Municipal Budget Structure
Author
Abstract
Suggested Citation
Note: PE
Download full text from publisher
Other versions of this item:
- Douglas Holtz-Eakin & Harvey S . Rosen, 1988. "Tax Deductibility and Municipal Budget Structure," NBER Chapters, in: Fiscal Federalism: Quantitative Studies, pages 107-136, National Bureau of Economic Research, Inc.
References listed on IDEAS
- 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.
- Martin Feldstein & Gilbert Metcalf, 1986. "The Effect of Federal Tax Deductibility on State and Local Taxes and Spending," NBER Working Papers 1791, National Bureau of Economic Research, Inc.
- Metcalf, Gilbert & Feldstein, Martin, 1987. "The Effect of Federal Tax Deductibility on State and Local Taxes and Spending," Scholarly Articles 2766699, Harvard University Department of Economics.
- Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
- White, Halbert, 1982. "Instrumental Variables Regression with Independent Observations," Econometrica, Econometric Society, vol. 50(2), pages 483-499, March.
- Daniel R. Feenberg & Harvey S. Rosen, 1986.
"State Personal Income and Sales Taxes, 1977–1983,"
NBER Chapters, in: Studies in State and Local Public Finance, pages 135-186,
National Bureau of Economic Research, Inc.
- Daniel R. Feenberg & Harvey S. Rosen, 1985. "State Personal Income and Sales Taxes: 1977-1983," NBER Working Papers 1631, National Bureau of Economic Research, Inc.
- White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
- Daniel R. Feenberg & Harvey S. Rosen, 1985. "The Deductibility of State and Local Taxes: Impact Effects by State and Income Class," NBER Working Papers 1768, National Bureau of Economic Research, Inc.
- Robert P. Inman, 1985. "Does Deductibility Influence Local Taxation?," NBER Working Papers 1714, National Bureau of Economic Research, Inc.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Gilbert E. Metcalf, 1991.
"The Role of Federal Taxation in the Supply of Municipal Bonds: Evidence From Municipal Governments,"
NBER Working Papers
3891, National Bureau of Economic Research, Inc.
- Metcalf, G.E., 1991. "The Role Of Federal Taxation In The Supply Of Municipal Bonds: Evidence From Municipal Governments," Papers 72, Princeton, Woodrow Wilson School - John M. Olin Program.
- Howard Chernick, 1992. "A Model of the Distributional Incidence of State and Local Taxes," Public Finance Review, , vol. 20(4), pages 572-585, October.
- Holtz-Eakin, Douglas & Rosen, Harvey, 1990.
"Federal deductibility and local property tax rates,"
Journal of Urban Economics, Elsevier, vol. 27(3), pages 269-284, May.
- Douglas Holtz-Eakin & Harvey S. Rosen, 1987. "Federal Deductibility and Local Property Tax Rates," NBER Working Papers 2427, National Bureau of Economic Research, Inc.
- Slemrod, Joel, 1992.
"Do Taxes Matter? Lessons from the 1980's,"
American Economic Review, American Economic Association, vol. 82(2), pages 250-256, May.
- Joel Slemrod, 1992. "Do Taxes Matter? Lessons From the 1980s," NBER Working Papers 4008, National Bureau of Economic Research, Inc.
- Esteller-More, Alex & Sole-Olle, Albert, 2001.
"Vertical income tax externalities and fiscal interdependence: evidence from the US,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
- Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Leibniz Centre for European Economic Research.
- 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.
- Gilbert E. Metcalf, 1991. "Tax Exporting, Federal Deductibility, and State Tax Structure," NBER Working Papers 3839, National Bureau of Economic Research, Inc.
- Nechyba, Thomas, 1996.
"A computable general equilibrium model of intergovernmental aid,"
Journal of Public Economics, Elsevier, vol. 62(3), pages 363-397, November.
- Thomas J. Nechyba, 1996. "A Computable General Equilibrium Model of Intergovernmental Aid," NBER Working Papers 5420, National Bureau of Economic Research, Inc.
- Liudmyla Pidchosa & Igor Lyutyy & Oleksandr Pidchosa, 2019. "Decentralization Of Inter-Budget Relations: Theory, Practice, And International Experience," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 5(4).
- Alberto Sole Olle, 1998. "The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case," Working Papers in Economics 41, Universitat de Barcelona. Espai de Recerca en Economia.
- Janet G. Stotsky, 1990. "The Effect of the Elimination of Sales Tax Deductibility on State Fiscal Decisions," Public Finance Review, , vol. 18(1), pages 25-46, January.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Alberto Sole Olle, 1998. "The effects of tax deductibility on the mix of property taxes and use charges: an empirical analysis of the spanish case," Working Papers in Economics 41, Universitat de Barcelona. Espai de Recerca en Economia.
- Holtz-Eakin, Douglas & Rosen, Harvey, 1990.
"Federal deductibility and local property tax rates,"
Journal of Urban Economics, Elsevier, vol. 27(3), pages 269-284, May.
- Douglas Holtz-Eakin & Harvey S. Rosen, 1987. "Federal Deductibility and Local Property Tax Rates," NBER Working Papers 2427, National Bureau of Economic Research, Inc.
- Janet G. Stotsky, 1990. "The Effect of the Elimination of Sales Tax Deductibility on State Fiscal Decisions," Public Finance Review, , vol. 18(1), pages 25-46, January.
- Bound, John & Holzer, Harry J, 2000.
"Demand Shifts, Population Adjustments, and Labor Market Outcomes during the 1980s,"
Journal of Labor Economics, University of Chicago Press, vol. 18(1), pages 20-54, January.
- John Bound & Harry J. Holzer, 1996. "Demand Shifts, Population Adjustments, and Labor Market Outcomes during the 1980s," NBER Working Papers 5685, National Bureau of Economic Research, Inc.
- Guilhem Bascle, 2008. "Controlling for endogeneity with instrumental variables in strategic management research," Post-Print hal-00576795, HAL.
- Bahl, Roy W. & Sjoquist, David L., 1990. "The State and Local Fiscal Outlook: What Have We Learned and Where Are We Headed?," National Tax Journal, National Tax Association, vol. 43(3), pages 321-42, September.
- Jeffrey M. Wooldridge, 2001. "Applications of Generalized Method of Moments Estimation," Journal of Economic Perspectives, American Economic Association, vol. 15(4), pages 87-100, Fall.
- Roberto Dell’Anno & Jorge Martinez-Vazquez, 2013. "A Behavioral Local Public Finance Perspective on the Renter’s Illusion Hypothesis," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1303, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Lawrence Lindsey, 1988. "Federal Deductibility of State and Local Taxes: A Test of Public Choice by Representative Government," NBER Chapters, in: Fiscal Federalism: Quantitative Studies, pages 137-176, National Bureau of Economic Research, Inc.
- Greene, Kenneth V. & Kang, Byung-Goo, 2004. "The effect of public and private competition on high school outputs in New York State," Economics of Education Review, Elsevier, vol. 23(5), pages 497-506, October.
- Chirinko, Robert S. & Wilsom, Daniel J., 2010.
"Can Lower Tax Rates Be Bought? Business Rent-Seeking and Tax Competition Among U.S. States,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 967-993, December.
- Robert S. Chirinko & Daniel J. Wilson, 2009. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S. states," Working Paper Series 2009-29, Federal Reserve Bank of San Francisco.
- Robert S. Chirinko & Daniel J. Wilson, 2010. "Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States," CESifo Working Paper Series 3121, CESifo.
- Robert S. Chirinko & Daniel J. Wilson, 2010. "Can lower tax rates be bought? Business rent-seeking and tax competition among U.S.States," Working Papers 2010/2, Institut d'Economia de Barcelona (IEB).
- Gowrisankaran, Gautam & Town, Robert J., 1999. "Estimating the quality of care in hospitals using instrumental variables," Journal of Health Economics, Elsevier, vol. 18(6), pages 747-767, December.
- Esteller-More, Alex & Sole-Olle, Albert, 2001.
"Vertical income tax externalities and fiscal interdependence: evidence from the US,"
Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 247-272, April.
- Esteller-Moré, Álex & Solé-Ollé, Albert, 1999. "Vertical income tax externalities and fiscal interdependence: evidence from the US," ZEW Discussion Papers 99-28, ZEW - Leibniz Centre for European Economic Research.
- Poterba, James M., 1995.
"Capital budgets, borrowing rules, and state capital spending,"
Journal of Public Economics, Elsevier, vol. 56(2), pages 165-187, February.
- James Poterba, 1992. "Capital Budgets, Borrowing Rules, and State Capital Spending," NBER Working Papers 4235, National Bureau of Economic Research, Inc.
- 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.
- Martin Feldstein & Gilbert Metcalf, 1986. "The Effect of Federal Tax Deductibility on State and Local Taxes and Spending," NBER Working Papers 1791, National Bureau of Economic Research, Inc.
- Metcalf, Gilbert & Feldstein, Martin, 1987. "The Effect of Federal Tax Deductibility on State and Local Taxes and Spending," Scholarly Articles 2766699, Harvard University Department of Economics.
- Douglas Holtz-Eakin & Whitney K. Newey & Harvey S. Rosen, 1989. "Implementing Causality Tests with Panel Data, with an Example from LocalPublic Finance," NBER Technical Working Papers 0048, National Bureau of Economic Research, Inc.
- Loeb, Susanna & Socias, Miguel, 2004. "Federal contributions to high-income school districts: the use of tax deductions for funding K-12 education," Economics of Education Review, Elsevier, vol. 23(1), pages 85-94, February.
- Elijah Brewer & William E. Jackson, 2002. "Inter-industry contagion and the competitive effects of financial distress announcements: evidence from commercial banks and life insurance companies," Working Paper Series WP-02-23, Federal Reserve Bank of Chicago.
- Andrew Reschovsky & Howard Chernick, 1989. "Federal Tex Reform and the Taxation of Urban Residents," Public Finance Review, , vol. 17(2), pages 123-157, April.
- Petri Rouvinen, 2002.
"R&D—Productivity Dynamics: Causality, Lags, and ‘Dry Holes’,"
Journal of Applied Economics, Taylor & Francis Journals, vol. 5(1), pages 123-156, May.
- Petri Rouvinen, 2002. "R&D-Productivity Dynamics: Causality, Lags, and "Dry Holes"," Journal of Applied Economics, Universidad del CEMA, vol. 5, pages 123-156, May.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberwo:2224. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.