It is a criminal offense for a tax return preparer to make an unauthorized use or disclosure of tax return information, and such a use or disclosure is also subject to a civil penalty. The Treasury, in 2008, restated the regulations under the rules imposing these sanctions. The new regulations...

We develop a comprehensive dataset of state and local taxes from 2000-2015 that includes personal income taxes, property taxes, corporate income taxes, sales taxes, estate taxes and excise taxes. We illustrate how state and local taxes have changed over time, in response to business cycles, and...