Some economic implications of the 1986 tax reform for the United States economy

Auteurs :
IZRAELI, O.
KELLMAN, M.

Description :
The changes introduced into the tax structure were not locationally neutral. The AA. examine two unexplored dimensions which have a direct bearing on the interstate equity question. The economic and locational factors associated with the propensity to itemize are explored, and then related to the degree to which previously deductible categories remained after the reform.


Type de document :
Article de périodique

Source :
The Annals of regional science, issn : 0570-1864, 1990, vol. 24, n°. 3, p. 223-231, Références bibliographiques : 13 réf.

Date :
1990

Editeur :
Pays édition : Allemagne, Berlin, Springer