000			01939cam a22003137 4500
001			w3839
003			NBER
005			20211020114629.0
006			m o d
007			cr cnu||||||||
008			210910s1991 mau fo 000 0 eng d
100	1		_aMetcalf, Gilbert E. _916692
245	1	0	_aTax Exporting, Federal Deductibility, and State Tax Structure / _cGilbert E. Metcalf.
260			_aCambridge, Mass. _bNational Bureau of Economic Research _c1991.
300			_a1 online resource: _billustrations (black and white);
490	1		_aNBER working paper series _vno. w3839
500			_aSeptember 1991.
520	3		_aThis 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 categories of taxes. I find that the state personal income tax is sensitive to changes in its tax price but find a much smaller sensitivity to changes in tax prices for the general sales tax. I then consider various reasons for why the sales tax does not exhibit a sensitivity to changes in tax price and consider the implications of these results for policy makers.
530			_aHardcopy version available to institutional subscribers
538			_aSystem requirements: Adobe [Acrobat] Reader required for PDF files.
538			_aMode of access: World Wide Web.
588	0		_aPrint version record
690		7	_aH7 - State and Local Government • Intergovernmental Relations _2Journal of Economic Literature class.
710	2		_aNational Bureau of Economic Research.
830		0	_aWorking Paper Series (National Bureau of Economic Research) _vno. w3839.
856	4	0	_uhttps://www.nber.org/papers/w3839
856			_yAcceso en línea al DOI _uhttp://dx.doi.org/10.3386/w3839
942			_2ddc _cW-PAPER
999			_c344631 _d303193