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RESPONSIVENESS OF INCOME TO LOCAL INCOME TAXES: EVIDENCE FROM INDIANA

This paper examines the extent to which incomes respond to changes in county level income taxes, using data from the Indiana Department of Revenue on county-level taxable incomes that span 1997–2013, matched to data on local income tax rates and other county characteristics. Fixed effects models sho... Full description

Journal Title: National tax journal 2017-06-01, Vol.70 (2), p.367-391
Main Author: Yang, Lang (Kate)
Other Authors: Heim, Bradley T
Format: Electronic Article Electronic Article
Language: English
Subjects:
Publisher: Chicago: National Tax Association
ID: ISSN: 0028-0283
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title: RESPONSIVENESS OF INCOME TO LOCAL INCOME TAXES: EVIDENCE FROM INDIANA
format: Article
creator:
  • Yang, Lang (Kate)
  • Heim, Bradley T
subjects:
  • Adjusted gross income
  • Competitors
  • Effective income tax rates
  • Elasticity (Economics)
  • Estimated taxes
  • Federal taxes
  • Fiscal policy
  • Income tax
  • Income taxes
  • Local taxation
  • Models
  • Personal income taxes
  • Property taxes
  • Responsiveness
  • State income tax
  • Studies
  • Tax base
  • Tax rates
  • Taxable income
  • Taxation
ispartof: National tax journal, 2017-06-01, Vol.70 (2), p.367-391
description: This paper examines the extent to which incomes respond to changes in county level income taxes, using data from the Indiana Department of Revenue on county-level taxable incomes that span 1997–2013, matched to data on local income tax rates and other county characteristics. Fixed effects models show that county income tax rates have little impact on the county level aggregate taxable income. Changes in competitor tax rates, with competitors identified based on contiguity, similarity in population size, and migration patterns, do not affect county taxable income either. Overall, taxpayers are unresponsive to small changes in local income tax rates.
language: eng
source:
identifier: ISSN: 0028-0283
fulltext: no_fulltext
issn:
  • 0028-0283
  • 1944-7477
url: Link


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descriptionThis paper examines the extent to which incomes respond to changes in county level income taxes, using data from the Indiana Department of Revenue on county-level taxable incomes that span 1997–2013, matched to data on local income tax rates and other county characteristics. Fixed effects models show that county income tax rates have little impact on the county level aggregate taxable income. Changes in competitor tax rates, with competitors identified based on contiguity, similarity in population size, and migration patterns, do not affect county taxable income either. Overall, taxpayers are unresponsive to small changes in local income tax rates.
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subjectAdjusted gross income ; Competitors ; Effective income tax rates ; Elasticity (Economics) ; Estimated taxes ; Federal taxes ; Fiscal policy ; Income tax ; Income taxes ; Local taxation ; Models ; Personal income taxes ; Property taxes ; Responsiveness ; State income tax ; Studies ; Tax base ; Tax rates ; Taxable income ; Taxation
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abstractThis paper examines the extent to which incomes respond to changes in county level income taxes, using data from the Indiana Department of Revenue on county-level taxable incomes that span 1997–2013, matched to data on local income tax rates and other county characteristics. Fixed effects models show that county income tax rates have little impact on the county level aggregate taxable income. Changes in competitor tax rates, with competitors identified based on contiguity, similarity in population size, and migration patterns, do not affect county taxable income either. Overall, taxpayers are unresponsive to small changes in local income tax rates.
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