Fiscal redistribution varies substantially across U.S. states, both on the tax and spending side. A compensating differential framework is used to show that greater redistribution will tend to increase the gross wage of skilled workers but that any increase could be offset by stronger...

This article uses a microsimulation model to demonstrate that suburban residents reap larger benefits from Tax Reform than do urban residents. Tax Reform may also lead many states to reduce their reliance on income taxes. Although the direct incentives to reduce local taxes in central cities are...

This article estimates a model to explain differences across states in the distributional incidence of state and local tax systems. The model emphasizes the role of distributional conflict in modifying the tax structure incentives resulting from changes in relative prices. The model is tested...