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The impact of tax rates, political partisanship and economic variables on the distribution of state and local tax burdens
- Source :
-
Social Science Journal . Jun2011, Vol. 48 Issue 2, p305-313. 9p. - Publication Year :
- 2011
-
Abstract
- Abstract: This study finds that the effective state and local tax rate for the top 1% of income households as a percentage of the effective state and local tax rate for the bottom 20% of income households in 2002 is significantly influenced by whether a state has a multi-rate income tax, right-to-work laws, the liberalism of a state''s electorate, the average tax burden in a state and past tax policy. Democratic Party strength in state government, Republican or Democratic Party institutional control of state government, change in real per capita income, a Democratic Governor and the change in the share of income going to the top 1% of income households are not significant predictors. The empirical results are identical for the top 2–5% of income households to the bottom 20% of income households. [Copyright &y& Elsevier]
Details
- Language :
- English
- ISSN :
- 03623319
- Volume :
- 48
- Issue :
- 2
- Database :
- Academic Search Index
- Journal :
- Social Science Journal
- Publication Type :
- Academic Journal
- Accession number :
- 60786997
- Full Text :
- https://doi.org/10.1016/j.soscij.2010.12.001