THE USE OF DUMMY VARIABLES IN ESTIMATING THE INCOME-ELASTICITY OF STATE INCOME-TAX REVENUES

THIRTY-SIX states and the District of Columbia now levy a personal income tax on their residents. Collections from this source have grown rapidly, from $2.8 billion in 1962 to $4.3 billion in 1966, and now comprise 14.6 per cent of total state tax revenues. Since most states are limited in their abi...

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Bibliographic Details
Published in:National tax journal 1968-06, Vol.21 (2), p.200-204
Main Author: SINGER, NEIL M.
Format: Article
Language:English
Subjects:
Deficit financing
Elasticity of demand
Estimated taxes
Estimates
Estimation methods
Federal taxes
Income estimates
Income taxes
Per capita
Personal income
Personal income taxes
Rate bases
Regression analysis
Single tax system
State income tax
State taxes
Tax collections
Tax rates
Tax revenues
Taxable income
Variables
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Summary:THIRTY-SIX states and the District of Columbia now levy a personal income tax on their residents. Collections from this source have grown rapidly, from $2.8 billion in 1962 to $4.3 billion in 1966, and now comprise 14.6 per cent of total state tax revenues. Since most states are limited in their ability or willingness...
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41791596