Promises, Promises: The States' Experience with Income Tax Indexing

Examines the states' experience with income tax indexing and sees what lesson can be drawn from it. Describes the indexing statutes, and estimate simple econometric models of both the decisions to adopt indexing and to renege on promise to index.

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Year of publication:	1988
Authors:	Feenberg, Daniel R. ; Rosen, Harvey S.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 41.1988, 4, p. 525-42
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788680