THE EXPORTATION OF STATE AND LOCAL TAXES IN A MULTILATERAL FRAMEWORK: THE CASE OF BUSINESS TYPE TAXES

1985 ◽  
Vol 38 (2) ◽  
pp. 191-208
Author(s):  
WILLIAM E. MORGAN ◽  
JOHN H. MUTTI
Keyword(s):  
Local Taxes ◽  
State And Local ◽  
State And Local Taxes

THE DEDUCTIBILITY OF STATE AND LOCAL TAXES

1985 ◽  
Vol 38 (4) ◽  
pp. 447-465
Author(s):  
EDWARD M. GRAMLICH
Keyword(s):  
Local Taxes ◽  
State And Local ◽  
State And Local Taxes

The Deductibility of State and Local Taxes

1986 ◽  
Vol 16 (3) ◽  
pp. 51
Author(s):  
Sarah F. Liebschutz ◽  
Irene Lurie
Keyword(s):  
Local Taxes ◽  
State And Local ◽  
State And Local Taxes

State and Local Taxes and Employment by Wage Level

2020 ◽  
pp. 089124242097375
Author(s):  
Sohani Fatehin ◽  
David L. Sjoquist
Keyword(s):  
Panel Data ◽  
Employment Growth ◽  
State Level ◽  
Fiscal Policies ◽  
Wage Level ◽  
Data Set ◽  
Local Taxes ◽  
State And Local ◽  
State And Local Taxes

Economists have devoted much attention to understanding the effects of state–local fiscal policies, particularly taxes, on the growth of state-level employment. However, no one has investigated whether the effects differ by wage level. Using a state-level panel data set, the authors investigate the link between state–local taxes and the growth of employment for three wage-level categories. The authors find relatively consistent evidence supporting the proposition that the response of employment growth to changes in taxes differs by wage level.

Cheaper tobacco product prices at US Air Force Bases compared with surrounding community areas, 2019

2021 ◽  
pp. tobaccocontrol-2021-056984
Author(s):  
Amanda Y Kong ◽  
Shelley D Golden ◽  
Kurt M Ribisl ◽  
Rebecca A Krukowski ◽  
Sara M Vandegrift ◽  
...  
Keyword(s):  
Air Force ◽  
Local Community ◽  
Tobacco Product ◽  
Local Taxes ◽  
Us Air Force ◽  
The Us ◽  
The Difference ◽  
State And Local ◽  
Product Sales ◽  
State And Local Taxes

IntroductionIn March 2017, the US Department of Defense (DoD) implemented a policy requiring all military stores to set tobacco prices equal to ‘prevailing prices’ in the ‘local community’ adjusted for state and local taxes. We compared tobacco product prices in a sample of retailers located on five Air Force Bases (AFBs) in Texas and Mississippi with those sold in nearby off-base stores.MethodsWe constructed a list of on-base and off-base tobacco retailers. Off-base retailers included stores that were located within a 1.5-mile road network service area from main AFB gates. Between July and September 2019, a trained auditor visited 23 on-base and 50 off-base retailers to confirm tobacco product sales, and documented the price of cigarettes and Copenhagen smokeless tobacco. For each area, the median price for each product, as well as the difference in median prices by on-base versus off-base status, was calculated.ResultsThe median price of cigarettes and smokeless products was cheaper at on-base retailers. All products were cheaper at on-base stores in Fort Sam Houston and Lackland AFB. Similarly, all products were cheaper in on-base stores at Keesler AFB, with the exception of Marlboro Red packs ($0.22 more), and at Sheppard AFB with the exception of cheapest cigarette cartons ($6.26 more).ConclusionDespite the implementation of the new DoD policy, tobacco products are cheaper in on-base retailers compared with off-base retailers. Refining of the definitions used and improved compliance with the new DoD policy are needed.

scholarly journals The Deductibility of State and Local Taxes: Impact Effects by State and Income Class

1986 ◽  
Vol 17 (2) ◽  
pp. 11-31 ◽  
Author(s):  
DANIEL R. FEENBERG ◽  
HARVEY S. ROSEN
Keyword(s):  
Income Class ◽  
Local Taxes ◽  
State And Local ◽  
State And Local Taxes
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