Tax exporting through federal deductibility of state and local taxes

被引：0

作者：

Ballard, CL ^{[1
]}

Menchik, PL ^{[1
]}

机构：

[1] Michigan State Univ, Dept Econ, E Lansing, MI 48824 USA

来源：

97th Annual Conference on Taxation, Proceedings | 2005年

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：26 / 38

页数：13

共 50 条

[1] TAX EXPORTING, FEDERAL DEDUCTIBILITY, AND STATE-TAX STRUCTURE
METCALF, GE
[J]. JOURNAL OF POLICY ANALYSIS AND MANAGEMENT, 1993, 12 (01) : 109 - 126
[2] Fiscal federalism and the deductibility of state and local taxes under the Federal income tax
Kaplow, L
[J]. VIRGINIA LAW REVIEW, 1996, 82 (03) : 413 - 492
[3] DEDUCTIBILITY OF STATE AND LOCAL NONBUSINESS TAXES UNDER FEDERAL INDIVIDUAL INCOME TAX
BRIDGES, B
[J]. NATIONAL TAX JOURNAL, 1966, 19 (01) : 1 - 17
[4] THE EFFECT OF FEDERAL-TAX DEDUCTIBILITY ON STATE AND LOCAL-TAXES AND SPENDING
FELDSTEIN, MS
METCALF, GE
[J]. JOURNAL OF POLITICAL ECONOMY, 1987, 95 (04) : 710 - 736
[5] TAX EXPORTING, FEDERAL DEDUCTIBILITY, AND STATE-TAX STRUCTURE - COMMENT
CHERNICK, H
[J]. JOURNAL OF POLICY ANALYSIS AND MANAGEMENT, 1993, 12 (01) : 131 - 135
[6] MECHANISMS FOR EXPORTING THE STATE SALES TAX BURDEN IN THE ABSENCE OF FEDERAL DEDUCTIBILITY
POLLOCK, SH
[J]. NATIONAL TAX JOURNAL, 1991, 44 (03) : 297 - 310
[7] THE DEDUCTIBILITY OF STATE AND LOCAL-TAXES
LIEBSCHUTZ, SF
LURIE, I
[J]. PUBLIUS-THE JOURNAL OF FEDERALISM, 1986, 16 (03) : 51 - 70
[8] THE INTERACTION OF STATE AND FEDERAL-TAX SYSTEMS - THE IMPACT OF STATE AND LOCAL-TAX DEDUCTIBILITY
FEENBERG, DR
ROSEN, HS
[J]. AMERICAN ECONOMIC REVIEW, 1986, 76 (02): : 126 - 131
[9] THE DEDUCTIBILITY OF STATE AND LOCAL-TAXES
GRAMLICH, EM
[J]. NATIONAL TAX JOURNAL, 1985, 38 (04) : 447 - 465
[10] THE DEDUCTIBILITY OF STATE AND LOCAL-TAXES - COMMENT
CHERNICK, H
RESCHOVSKY, A
[J]. NATIONAL TAX JOURNAL, 1987, 40 (01) : 95 - 102

← 1 2 3 4 5 →