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035   $a(CKB)3240000000026787
035   $a(NBER)w1768
035   $a(OCoLC)212205962
035   $a(EXLCZ)993240000000026787
100   $a20230622d1985      fy             0
101 0 $aeng
135   $aurcnu||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 14$aThe Deductibility of State and Local Taxes$eImpact Effects by State and Income Class /$fDaniel R. Feenberg, Harvey S. Rosen
210   $aCambridge, Mass$cNational Bureau of Economic Research$d1985
210  1$a[Washington, D.C.] :$cCongress of the U.S., Congressional Budget Office,$d[2008]
215   $a1 online resource$cillustrations (black and white);
225 1 $aNBER working paper series$vno. w1768
300   $aOctober 1985.
320   $aIncludes bibliographical references.
330 3 $aThis paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems. One striking result is that combined federal income tax and state tax burdens would generally fall under the President's tax reform proposal, even for high income people in high tax states.
410  0$aWorking Paper Series (National Bureau of Economic Research)$vno. w1768.
606   $aMacroeconomics and Monetary Economics$2jelc
615  7$aMacroeconomics and Monetary Economics
686   $aE$2jelc
700   $aFeenberg$b Daniel R$0376408
701   $aRosen$b Harvey S$0122240
712 02$aNational Bureau of Economic Research.
801  0$bMaCbNBER
801  1$bMaCbNBER
906   $aBOOK
912   $a9910698357103321
996   $aThe Deductibility of State and Local Taxes$93389366
997   $aUNINA