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

See all articles by Darien Shanske

Darien Shanske

University of California, Davis - School of Law

Michael Mazerov

affiliation not provided to SSRN

Dan Bucks

Public Revenues Consulting

Peter D. Enrich

Northeastern University - School of Law

Carl Davis

Institute on Taxation and Economic Policy (ITEP)

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

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

Darien Shanske (Contact Author)

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

Michael Mazerov

affiliation not provided to SSRN

Dan Bucks

Public Revenues Consulting ( email )

406 Bentley Park Loop
Missoula, MT 59801
United States

Peter D. Enrich

Northeastern University - School of Law ( email )

416 Huntington Avenue
Boston, MA 02115
United States

Carl Davis

Institute on Taxation and Economic Policy (ITEP)

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