학술논문
The Incidence of Michigan's Taxes: an Analysis under Differing Exporting and Shifting Assumptions
Document Type
redif-article
Author
Source
Public Finance Review. 7(4):425-454
Subject
Language
English
Abstract
This article analyzes the incidence of Michigan's 1970 tax structure using differ-ent income definitions, exporting assumptions, and shifting assumptions. In all Abstract cases, the tax structure is regressive, but the degree of regressivity depends, in part, upon the interaction of exporting and shifting assumptions.