State Income Tax Preferences for the Elderly

51 Pages Posted: 30 May 2007

See all articles by Karen Smith Conway

Karen Smith Conway

University of New Hampshire - Department of Economics

Jonathan C. Rork

Georgia State University - Department of Economics

Date Written: April 2007

Abstract

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.

Suggested Citation

Conway, Karen Smith and Rork, Jonathan C., State Income Tax Preferences for the Elderly (April 2007). Andrew Young School of Policy Studies Research Paper Series No. 07-20. Available at SSRN: https://ssrn.com/abstract=989660 or http://dx.doi.org/10.2139/ssrn.989660

Karen Smith Conway (Contact Author)

University of New Hampshire - Department of Economics ( email )

Durham, NH 03824
United States

Jonathan C. Rork

Georgia State University - Department of Economics ( email )

P.O. Box 3992
Atlanta, GA 30302-3992
United States

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