Artigo Acesso aberto Revisado por pares

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

1987; University of Chicago Press; Volume: 95; Issue: 4 Linguagem: Inglês

10.1086/261482

ISSN

1537-534X

Autores

Martin Feldstein, Gilbert E. Metcalf,

Tópico(s)

Fiscal Policies and Political Economy

Resumo

Previous articleNext article No AccessThe Effect of Federal Tax Deductibility on State and Local Taxes and SpendingMartin S. Feldstein, and Gilbert E. MetcalfMartin S. Feldstein, and Gilbert E. MetcalfPDFPDF PLUS Add to favoritesDownload CitationTrack CitationsPermissionsReprints Share onFacebookTwitterLinkedInRedditEmail SectionsMoreDetailsFiguresReferencesCited by Journal of Political Economy Volume 95, Number 4Aug., 1987 Article DOIhttps://doi.org/10.1086/261482 Views: 32Total views on this site Citations: 47Citations are reported from Crossref Copyright 1987 The University of ChicagoPDF download Crossref reports the following articles citing this article:Yonghong Wu Indirect Federal Subsidy and Tax Exportation through State and Local Tax Deduction: Understanding the Impact of the 2017 Tax Reform on State and Local Governments, Publius: The Journal of Federalism 52, no.11 (Aug 2021): 154–172.https://doi.org/10.1093/publius/pjab028James Alm, Trey Dronyk‐Trosper What drives road infrastructure spending?, Public Budgeting & Finance 41, no.44 (Jul 2021): 20–49.https://doi.org/10.1111/pbaf.12302David Altig, Alan Auerbach, Patrick Higgins, Darryl Koehler, Laurence Kotlikoff, Ellyn Terry, and Victor Ye DID THE 2017 TAX REFORM DISCRIMINATE AGAINST BLUE-STATE VOTERS?, National Tax Journal 73, no.44 (Mar 2021): 1087–1108.https://doi.org/10.17310/ntj.2020.4.08David Robert Agrawal, William H. Hoyt, John Douglas Wilson Local Policy Choice: Theory and Empirics, SSRN Electronic Journal (Jan 2020).https://doi.org/10.2139/ssrn.3545542Roberto Dell'Anno, Jorge Martinez-Vazquez A problem with observational equivalence: Disentangling the renter illusion hypothesis, Urban Studies 56, no.11 (Jul 2017): 193–209.https://doi.org/10.1177/0042098017711642William Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur, and Eric Toder A PRELIMINARY ASSESSMENT OF THE TAX CUTS AND JOBS ACT OF 2017, National Tax Journal 71, no.44 (Mar 2021): 589–612.https://doi.org/10.17310/ntj.2018.4.01William G. Gale, Hilary Gelfond, Aaron Krupkin, Mark J. Mazur, Eric J. Toder Effects of the Tax Cuts and Jobs Act: A Preliminary Analysis, SSRN Electronic Journal (Jan 2018).https://doi.org/10.2139/ssrn.3280582David Coyne UNMASKING LOCAL FISCAL RESPONSES TO FEDERAL TAX DEDUCTIBILITY, National Tax Journal 70, no.22 (Mar 2021): 223–255.https://doi.org/10.17310/ntj.2017.2.01Bradley T. Heim, Yulianti Abbas Does Federal Deductibility Affect State and Local Revenue Sources?, National Tax Journal 68, no.11 (Mar 2015): 33–58.https://doi.org/10.17310/ntj.2015.1.02Lars P. Feld, Friedrich Schneider State and Local Taxation, (Jan 2015): 338–342.https://doi.org/10.1016/B978-0-08-097086-8.71026-9Christian A. L. Hilber, Tracy M. Turner The Mortgage Interest Deduction and its Impact on Homeownership Decisions, Review of Economics and Statistics 96, no.44 (Oct 2014): 618–637.https://doi.org/10.1162/REST_a_00427John William Hatfield REVENUE DECENTRALIZATION, THE LOCAL INCOME TAX DEDUCTION, AND THE PROVISION OF PUBLIC GOODS, National Tax Journal 66, no.11 (Mar 2021): 97–115.https://doi.org/10.17310/ntj.2013.1.04John M. Foster Voter Ideology, Economic Factors, and State and Local Tax Progressivity, Public Finance Review 41, no.22 (Dec 2012): 177–202.https://doi.org/10.1177/1091142112467528Gregory S. Burge and Brian Piper STRATEGIC FISCAL INTERDEPENDENCE: COUNTY AND MUNICIPAL ADOPTIONS OF LOCAL OPTION SALES TAXES, National Tax Journal 65, no.22 (Mar 2021): 387–415.https://doi.org/10.17310/ntj.2012.2.05Janey Qian Wang Who pays and who benefits? The impact of state tax and expenditure limits on tax progressivity and redistributive spending, Journal of Public Budgeting, Accounting & Financial Management 24, no.44 (Mar 2012): 660–682.https://doi.org/10.1108/JPBAFM-24-04-2012-B005Nathan B. Anderson No relief: Tax prices and property tax burdens, Regional Science and Urban Economics 41, no.66 (Nov 2011): 537–549.https://doi.org/10.1016/j.regsciurbeco.2011.03.014KENNETH L. JUDD The Importance of Asymmetric Tax Policy and Dangers of Aggregation, Journal of Money, Credit and Banking 43 (Jul 2011): 175–205.https://doi.org/10.1111/j.1538-4616.2011.00414.xGilbert E. Metcalf ASSESSING THE FEDERAL DEDUCTION FOR STATE AND LOCAL TAX PAYMENTS, National Tax Journal 64, no.2.22.2 (Mar 2021): 565–590.https://doi.org/10.17310/ntj.2011.2S.06John Shon, Stanley Veliotis Is There a December Effect? Strategic Prepayments of Deductible State Income Tax, Journal of the American Taxation Association 32, no.22 (Sep 2010): 53–71.https://doi.org/10.2308/jata.2010.32.2.53H. Chernick, J. Tennant Federal-State Tax Interactions in the United States and Canada, Publius: The Journal of Federalism 40, no.33 (Mar 2010): 508–533.https://doi.org/10.1093/publius/pjq007Christian Kelders, Marko Koethenbuerger Tax incentives in fiscal federalism: an integrated perspective, Canadian Journal of Economics/Revue canadienne d'économique 43, no.22 (Apr 2010): 683–703.https://doi.org/10.1111/j.1540-5982.2010.01589.xDAVID L. SJOQUIST, WILLIAM J. SMITH, MARY BETH WALKER, SALLY WALLACE An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach, Public Budgeting & Finance 27, no.11 (Mar 2007): 20–40.https://doi.org/10.1111/j.1540-5850.2007.00867.xSusanna Loeb, Miguel Socias Federal contributions to high-income school districts: the use of tax deductions for funding K-12 education, Economics of Education Review 23, no.11 (Feb 2004): 85–94.https://doi.org/10.1016/S0272-7757(03)00064-5Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace State and Local Government Choices in Fiscal Redistribution, National Tax Journal 55, no.44 (Mar 2021): 723–742.https://doi.org/10.17310/ntj.2002.4.04Myungsoon Hur The Impact of Debt Financing on the Level of Capital Spending, International Review of Public Administration 6, no.22 (Dec 2001): 91–101.https://doi.org/10.1080/12294659.2001.10804983Álex Esteller-Moré, Albert Solé-Ollé Vertical income tax externalities and fiscal interdependence: evidence from the US, Regional Science and Urban Economics 31, no.2-32-3 (Apr 2001): 247–272.https://doi.org/10.1016/S0166-0462(00)00060-0L.P. Feld, F. Schneider State and Local Taxation, (Jan 2001): 14955–14961.https://doi.org/10.1016/B0-08-043076-7/02274-9Susanna Loeb, Miguel Socias Federal Contributions To High-Income School Districts: The Use Of Tax Deductions For Funding K-12 Education, SSRN Electronic Journal (Jan 2001).https://doi.org/10.2139/ssrn.275074Kenneth L. Judd Optimal taxation and spending in general competitive growth models, Journal of Public Economics 71, no.11 (Jan 1999): 1–26.https://doi.org/10.1016/S0047-2727(98)00054-1Martin Feldstein, Marian Vaillant Wrobel Can state taxes redistribute income?, Journal of Public Economics 68, no.33 (Jun 1998): 369–396.https://doi.org/10.1016/S0047-2727(98)00015-2Robert Tannenwald The Subsidy From State and Local Tax Deductibility: Trends, Methodological Issues, and Its Value After Federal Tax Reform, SSRN Electronic Journal (Jan 1998).https://doi.org/10.2139/ssrn.84908Michael Keen, Vertical Tax Externalities in the Theory of Fiscal Federalism, IMF Working Papers 97, no.173173 (Jan 1997): 1.https://doi.org/10.5089/9781451977318.001Thomas Nechyba A computable general equilibrium model of intergovernmental aid, Journal of Public Economics 62, no.33 (Nov 1996): 363–397.https://doi.org/10.1016/0047-2727(95)01565-5Lars-Erik Borge Economic and political determinants of fee income in Norwegian local governments, Public Choice 83, no.3-43-4 (Jun 1995): 353–373.https://doi.org/10.1007/BF01047752Kevin A. Hassett, Gilbert E. Metcalf Energy tax credits and residential conservation investment: Evidence from panel data, Journal of Public Economics 57, no.22 (Jun 1995): 201–217.https://doi.org/10.1016/0047-2727(94)01452-TJames M. Poterba Capital budgets, borrowing rules, and state capital spending, Journal of Public Economics 56, no.22 (Feb 1995): 165–187.https://doi.org/10.1016/0047-2727(94)01431-MJudy Temple THE DEBT/TAX CHOICE IN THE FINANCING OF STATE AND LOCAL CAPITAL EXPENDITURES*, Journal of Regional Science 34, no.44 (Nov 1994): 529–547.https://doi.org/10.1111/j.1467-9787.1994.tb00881.xKenneth V. Greene The public choice of non-resident college tuition levels, Public Choice 78, no.3-43-4 (Mar 1994): 231–240.https://doi.org/10.1007/BF01047756Gilbert E. Metcalf Federal taxation and the supply of state debt, Journal of Public Economics 51, no.33 (Jul 1993): 269–285.https://doi.org/10.1016/0047-2727(93)90066-3Gilbert E. Metcalf Deductibility and optimal state and local fiscal policy, Economics Letters 39, no.22 (Jun 1992): 217–221.https://doi.org/10.1016/0165-1765(92)90293-8STEVEN D. GOLD CHANGES IN STATE GOVERNMENT FINANCES IN THE 1980s, National Tax Journal 44, no.11 (Mar 2021): 1–19.https://doi.org/10.1086/NTJ41788874MARY N. GADE and LEE C. ADKINS TAX EXPORTING AND STATE REVENUE STRUCTURES, National Tax Journal 43, no.11 (Mar 2021): 39–52.https://doi.org/10.1086/NTJ41788823David E. Wildasin Demand estimation for public goods, Regional Science and Urban Economics 19, no.33 (Aug 1989): 353–379.https://doi.org/10.1016/0166-0462(89)90011-2Robert P. Inman The local decision to tax, Regional Science and Urban Economics 19, no.33 (Aug 1989): 455–491.https://doi.org/10.1016/0166-0462(89)90015-XAndrew Reschovsky, Howard Chernick Federal Tex Reform and the Taxation of Urban Residents, Public Finance Quarterly 17, no.22 (Aug 2016): 123–157.https://doi.org/10.1177/109114218901700201DANIEL R. FEENBERG and HARVEY S. ROSEN PROMISES, PROMISES: THE STATES' EXPERIENCE WITH INCOME TAX INDEXING, National Tax Journal 41, no.44 (Mar 2021): 525–542.https://doi.org/10.1086/NTJ41788757DAVID E. WILDASIN THE (APPARENT) DEMISE OF SALES TAX DEDUCTIBILITY: ISSUES FOR ANALYSIS AND POLICY, National Tax Journal 41, no.33 (Mar 2021): 381–389.https://doi.org/10.1086/NTJ41789700

Referência(s)