Incidence Is Not Incidental: A First Response to COST's Flawed Critique of the Pursuit of Progressive State Tax Policy
15 Pages Posted: 16 Dec 2024
Date Written: October 21, 2024
Abstract
In this essay, the authors respond to a recent article by Karl Frieden of the Council On State Taxation, arguing that it attributes a position to them that they’ve never taken and is fundamentally flawed because it evaluates tax fairness without considering incidence.
Suggested Citation: Suggested Citation
Shanske, Darien and Mazerov, Michael and Bucks, Dan and Enrich, Peter D. and Davis, Carl, Incidence Is Not Incidental: A First Response to COST's Flawed Critique of the Pursuit of Progressive State Tax Policy (October 21, 2024). Available at SSRN: https://ssrn.com/abstract=5057440 or http://dx.doi.org/10.2139/ssrn.5057440
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