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Correlation in State and Local Tax Changes

Baker, Scott R. and Janas, Pawel and Kueng, Lorenz (2020) Correlation in State and Local Tax Changes. . (Unpublished)

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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 to what extent different taxes co-move within a state or locality. Across states and local jurisdictions, large differences in the mix of taxes are observed, and these differences have tended to become more pronounced over time. Moreover, we note that different types of taxes tend to co-move within a state or local jurisdiction, highlighting the importance for researches to take into account the entirety of the tax system, rather than just a single tax type, when examining household or firm responses to state and local tax changes. At both a state and local level, increases in tax rates of all types tend to increase tax revenue but worsen business conditions and employment.

Item Type:Report or Paper (Working Paper)
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URLURL TypeDescription Paper
Additional Information:The authors wish to thank Ariza Gusti and Shreya Bhardwaj for superb assistance in collecting and assembling the data utilized in this paper.
Subject Keywords:Local taxes, state taxes, income tax, corporate income tax, sales tax, property tax
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Other Numbering System NameOther Numbering System ID
Swiss Finance Institute20-115
Classification Code:JEL Classification: H20, H71, H72, H77
Record Number:CaltechAUTHORS:20221027-690308000.1
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:117624
Deposited By: George Porter
Deposited On:28 Oct 2022 16:32
Last Modified:28 Oct 2022 16:32

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