Income Tax Elasticity A Regional Analysis Academic Article

abstract

• Are all regions of the country affected unifonnly by tax legislation? The elasticity of the individual income tax in eight regions of the country is measured statistically to ascertain whether or not these regions are similar with respect to tax policy. The results indicate that there are regional differences in regards to taxes. With the highest percentage of individuals with adjusted gross incomes over $15,000, New England's tax base elasticity (taxable income to adjusted gross income) and, consequently, overall elasticity is the largest of any of the regions.

authors

• Grossman, Steven
• Lassila, Dennis

published proceedings

• Journal of Business and Economic Studies

author list (cited authors)

• Grossman, S. D., Lassila, D. R., & Wiggins, C. W.

publication date

• January 2002

published in

• Journal of Business and Economic Studies  Journal

start page

• 17

end page

• 27

volume

• 8

issue

• 2