Robinson, Sarah; Tazhitdinova, Alisa - National Bureau of Economic Research - 2023
We collect detailed data on U.S. state personal income, corporate, sales, cigarette, gasoline, and alcohol taxes over … the past 70 years to shed light on the determinants of state tax policies. We provide a comprehensive summary of how tax … learning techniques to show that the timing and magnitude of tax changes are not driven by economic needs, state politics …