State Income Tax Preferences for the Elderly
Karen Smith Conway
University of New Hampshire - Department of Economics
Jonathan C. Rork
Georgia State University - Department of Economics
Andrew Young School of Policy Studies Research Paper Series No. 07-20
This research investigates the evolution of state income tax preferences for the elderly over the last 25 years. Documenting how various types of income tax preferences have changed reveals that state tax policies are not simply mimicking federal tax law. It also shows a divergence in how the different types of state preferences have evolved. We therefore construct a summary measure using representative household profiles created from the Current Population Survey and the TAXSIM calculator for the period 1977-2002. Both our descriptive and econometric analyses point to state tax competition as a likely explanation for the recent patterns in state income tax preferences for the elderly.
Number of Pages in PDF File: 51working papers series
Date posted: May 30, 2007
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