Abstract
Generally, I expect a negative sign on the coefficient of state tax rates due to the deductibility of the latter (see also the discussion in DGW) and a positive sign on Federal/State tax rates given that their dominant role has a positive association with reported income taxes due. As tax rates increase, holding personal income constant, tax revenues rise. This effect explains the pattern of lower taxes due in 2001 through 2004.
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Dubin, J.A. (2012). Extensions to the Period 2002–2004. In: The Causes and Consequences of Income Tax Noncompliance. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-0907-7_9
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DOI: https://doi.org/10.1007/978-1-4419-0907-7_9
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