Cover: The incidence of state and local taxes under fiscal change : methodology

The incidence of state and local taxes under fiscal change : methodology

Published 1980

by Dennis N. De Tray

Purchase Print Copy

 Format Price
Add to Cart Paperback65 pages $25.00

Sets out the initial phase of a project to document potential distributional consequences of recent changes in state and local fiscal setting for California, Kansas, and New Jersey. This Note discusses methods and assumptions for the tax incidence segment of the study, and the state settings in which subsequent analysis will take place. Methods and assumptions used in previous studies of state and local tax incidence are discussed and contrasted to methods developed for this study. The incidence of state and local taxes is the focus of considerable debate among economists, with much of the debate centering on property taxes. Since property tax receipts provide a significant fraction of state and local taxes, a careful review of alternative strategies for allocating property taxes is given, and an empirical methodology developed that is consistent with the views of Harberger, McLure, and Mieszkowski. Allocation schemes for other major state and local taxes are also discussed.

This report is part of the RAND note series. The note was a product of RAND from 1979 to 1993 that reported other outputs of sponsored research for general distribution.

This document and trademark(s) contained herein are protected by law. This representation of RAND intellectual property is provided for noncommercial use only. Unauthorized posting of this publication online is prohibited; linking directly to this product page is encouraged. Permission is required from RAND to reproduce, or reuse in another form, any of its research documents for commercial purposes. For information on reprint and reuse permissions, please visit www.rand.org/pubs/permissions.

RAND is a nonprofit institution that helps improve policy and decisionmaking through research and analysis. RAND's publications do not necessarily reflect the opinions of its research clients and sponsors.