THE LEVY OF STATE TAXES ON INCOME

Base Mobility and State Personal Income Taxes

In the spirit of the elasticity of taxable income literature, which has primarily considered federal taxes using individual data, we estimate panel regressions of state personal income tax bases on state tax rates, structures, and other controls. We consider actual tax base data gathered directly from revenue offi cials, a calculated tax base defi ned as collections divided by the top tax rate,...

Baseball Salaries and Income Taxes: The “Home Field Advantage” of Income Taxes on Free Agent Salaries

In this paper we examine the impact on the salaries of free agents in Major League Baseball of differences in state and local individual income taxes between major league cities, in an attempt to see if income taxes affect player salaries. Our basic specification suggests that each percentage point of an income tax raises free agent salaries by $21 to $24 thousand; other estimates indicate even...

On The Relative Distortions of State Sales and Corporate Income Taxes

We use a 1985-2005 panel of state data to investigate the relative tax base elasticities of two major US state taxes—corporate income taxes and sales taxes—with respect to changes in their tax rates. We focus on these two taxes because they are essentially flat-rate taxes at the state level, making it relatively straightforward to construct estimates of their bases using aggregate collections a...

survey on the rule of the due & hindering relying on the sheikh ansaris ideas

قاعده مقتضی و مانع در متون فقهی کم و بیش مستند احکام قرار گرفته و مورد مناقشه فقهاء و اصولیین می باشد و مشهور معتقند مقتضی و مانع، قاعده نیست بلکه یکی از مسائل ذیل استصحاب است لذا نگارنده بر آن شد تا پیرامون این قاعده پژوهش جامعی انجام دهد. به عقیده ما مقتضی دارای حیثیت مستقلی است و هر گاه می گوییم مقتضی احراز شد یعنی با ماهیت مستقل خودش محرز گشته و قطعا اقتضاء خود را خواهد داشت مانند نکاح که ...

Interaction Of Income Distribution, Taxes And Economic Growth