Can state taxes redistribute income?

Base Mobility and State Personal Income Taxes

In the spirit of the elasticity of taxable income literature, which has primarily considered federal taxes using individual data, we estimate panel regressions of state personal income tax bases on state tax rates, structures, and other controls. We consider actual tax base data gathered directly from revenue offi cials, a calculated tax base defi ned as collections divided by the top tax rate,...

Can Progressive State Taxes Reduce Inequality

Can Progressive State Taxes Reduce Inequality? Andrew Leigh Economics Division Research School of Social Sciences Australian National University [email protected] www.andrewleigh.com October 2004 Can income taxes levied at a state or regional level affect the distribution of gross incomes? Or will workers merely move between regions, causing pre-tax wages to adjust? This question is relev...

Can Capital Income Taxes Survive in an Open Economies ?

Second draft CAN CAPITAL INCOME TAXES SURVIVE ? AND SHOULD THEY ?

The paper surveys some main results in the theory of capital income taxation in the open economy; reviews recent trends in international taxation, and discusses alternative blueprints for fundamental capital income tax reform from the perspective of an open economy faced with growing mobility of capital

Income Taxes as Reciprocal Tariffs

Public finance experts have long explored the issue of income taxes making the cost of market transactions higher than nonmarket ones. A 50 percent income tax, for example, requires $20,000 in income to purchase $10,000 of market goods. The tax can be avoided, however, if the same goods can be produced at home. The upshot is that income taxes encourage the home production of goods and services ...