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The Effect of Federal Tax Deductibility on State and Local Taxes and Spending

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  1. David Altig & Alan Auerbach & Patrick Higgins & Darryl Koehler & Laurence Kotlikoff & Ellyn Terry & Victor Ye, 2020. "Did the 2017 Tax Reform Discriminate against Blue-State Voters?," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1087-1108, December.
  2. Alejandro Esteller-Moré & Albert Solé-Ollé, 2000. "Vertical income tax externalities and fiscal interdependence: Evidence from the US Model," Working Papers 2000/1, Institut d'Economia de Barcelona (IEB).
  3. Kenneth L. Judd, 2011. "The Importance of Asymmetric Tax Policy and Dangers of Aggregation," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 43, pages 175-205, August.
  4. 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.
  5. Robert Tannenwald, 1999. "Fiscal disparity among the States revisited," New England Economic Review, Federal Reserve Bank of Boston, issue Jul, pages 3-25.
  6. Daniel Feenberg & Elisabeth Coutts, 1993. "An introduction to the TAXSIM model," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 189-194.
  7. Poterba, James M., 1995. "Capital budgets, borrowing rules, and state capital spending," Journal of Public Economics, Elsevier, vol. 56(2), pages 165-187, February.
  8. Christian Kelders & Marko Koethenbuerger, 2010. "Tax incentives in fiscal federalism: an integrated perspective," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(2), pages 683-703, May.
  9. Alejandro Esteller & Albert Solé, 2001. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," Working Papers 2001/9, Institut d'Economia de Barcelona (IEB).
  10. Judd, Kenneth L., 1999. "Optimal taxation and spending in general competitive growth models," Journal of Public Economics, Elsevier, vol. 71(1), pages 1-26, January.
  11. Christian A. L. Hilber & Tracy M. Turner, 2014. "The Mortgage Interest Deduction and its Impact on Homeownership Decisions," The Review of Economics and Statistics, MIT Press, vol. 96(4), pages 618-637, October.
  12. Anderson, Nathan B., 2011. "No relief: Tax prices and property tax burdens," Regional Science and Urban Economics, Elsevier, vol. 41(6), pages 537-549.
  13. Nechyba, Thomas, 1996. "A computable general equilibrium model of intergovernmental aid," Journal of Public Economics, Elsevier, vol. 62(3), pages 363-397, November.
  14. Robert P. Inman, 1989. "The Local Decision to Tax: Evidence from Large U.S. Cities," NBER Working Papers 2921, National Bureau of Economic Research, Inc.
  15. 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.
  16. Robert P. Inman, 1993. "State and local taxation following TRA86: Introduction and summary," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 3-8.
  17. Holtz-Eakin, Douglas, 1996. "Fundamental Tax Reform and State and Local Governments," National Tax Journal, National Tax Association, vol. 49(3), pages 475-86, September.
  18. 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.
  19. 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.
  20. Alejandro Esteller-Moré & Albert Solé-Ollé, 2002. "Tax Setting in a Federal System: The Case of Personal Income Taxation in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 235-257, May.
  21. Auerbach, Alan J., 2006. "Tax Reform in the 21st Century," Berkeley Olin Program in Law & Economics, Working Paper Series qt444479wh, Berkeley Olin Program in Law & Economics.
  22. Metcalf, Gilbert E., 1993. "Federal taxation and the supply of state debt," Journal of Public Economics, Elsevier, vol. 51(3), pages 269-285, July.
  23. Myungsoon Hur, 2001. "The Impact of Debt Financing on the Level of Capital Spending," International Review of Public Administration, Taylor & Francis Journals, vol. 6(2), pages 91-101, December.
  24. Alejandro Esteller-Moré & Albert Solé-Ollé, 2000. "Vertical income tax externalities and fiscal interdependence: Evidence from the US Model," Working Papers 2000/1, Institut d'Economia de Barcelona (IEB).
  25. Metcalf, Gilbert E., 2011. "Assessing the Federal Deduction for State and Local Tax Payments," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 565-590, June.
  26. Feldstein, Martin & Wrobel, Marian Vaillant, 1998. "Can state taxes redistribute income?," Journal of Public Economics, Elsevier, vol. 68(3), pages 369-396, June.
  27. Robert Tannenwald, 1997. "The subsidy from state and local tax deductibility: trends, methodological issues, and its value after federal tax reform," Working Papers 97-8, Federal Reserve Bank of Boston.
  28. James M. Poterba & Todd M. Sinai, 2008. "Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects," NBER Working Papers 14253, National Bureau of Economic Research, Inc.
  29. Howard Chernick & Jennifer Tennant, 2010. "Federal-State Tax Interactions in the United States and Canada," Publius: The Journal of Federalism, CSF Associates Inc., vol. 40(3), pages 508-533, Summer.
  30. Hatfield, John William, 2013. "Revenue Decentralization, the Local Income Tax Deduction, and the Provision of Public Goods," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 97-115, March.
  31. 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.
  32. 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.
  33. Andrew Reschovsky & Howard Chernick, 1989. "Federal Tex Reform and the Taxation of Urban Residents," Public Finance Review, , vol. 17(2), pages 123-157, April.
  34. 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;National Tax Journal, vol. 43(3), pages 321-342, September.
  35. George Zodrow, 1988. "Eliminating State and Local Tax Deductibility: A General Equilibrium Model of Revenue Effects," NBER Chapters, in: Fiscal Federalism: Quantitative Studies, pages 177-214, National Bureau of Economic Research, Inc.
  36. Robert Tannenwald, 1990. "Taking charge: should New England increase its reliance on user charges?," New England Economic Review, Federal Reserve Bank of Boston, issue Jan, pages 56-74.
  37. 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.
  38. James R. Hines Jr., 2010. "State Fiscal Policies and Transitory Income Fluctuations," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 41(2 (Fall)), pages 313-350.
  39. James Alm & Trey Dronyk‐Trosper, 2021. "What drives road infrastructure spending?," Public Budgeting & Finance, Wiley Blackwell, vol. 41(4), pages 20-49, December.
  40. Burge, Gregory S. & Piper, Brian, 2012. "Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 387-415, June.
  41. 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.
  42. 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.
  43. Martin Feldstein, 1993. "Tax Policy in the 1980s: A Personal View," NBER Working Papers 4323, National Bureau of Economic Research, Inc.
  44. Michael Keen, 1998. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Staff Papers, Palgrave Macmillan, vol. 45(3), pages 454-485, September.
  45. Hassett, Kevin A. & Metcalf, Gilbert E., 1995. "Energy tax credits and residential conservation investment: Evidence from panel data," Journal of Public Economics, Elsevier, vol. 57(2), pages 201-217, June.
  46. 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.
  47. 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.
  48. Roberto Dell’Anno & Jorge Martinez-Vazquez, 2019. "A problem with observational equivalence: Disentangling the renter illusion hypothesis," Urban Studies, Urban Studies Journal Limited, vol. 56(1), pages 193-209, January.
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