Tax Exporting, Federal Deductibility, and State Tax Structure
收藏NBER1991-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3839
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资源简介：
This paper studies the interaction between the federal and state tax systems during the 1980s and in particular considers how the Tax Reform Act of 1986 affected state tax structure. Using a panel data set on state governments over a nine year period, I estimate tax share equations for six
提供机构：
美国国家经济研究局
创建时间：
1991-09-01
