The impact of political parties on the distribution of state and local tax burdens
نویسندگان
چکیده
Using a disaggregated measure that allows us to examine the distribution of state and local tax burdens between high and low income groups better, this research finds that in many models, Democratic control is positively associated with a lower relative tax burden on the poor. The results are stronger for average Democratic strength in the state government than for unified Democratic strength. The results are strongest when comparing income groups just below the richest 1% (the next richest 2–5% and the next richest 6–20%) with the poorest 20%. Income inequality is strongly negatively associated with the degree of state and local tax progressivity. © 2007 Elsevier Inc. All rights reserved.
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Democrats, republicans, and taxes: Evidence that political parties matter
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