This study seeks to estimate and compare tax burdens for hypothetical
families assumed to reside in each of the eleven contiguous
Western states--Arizona, California, Colorado, Idaho, Montana,
Nevada, New Mexico, Oregon, Utah, Washington, and Wyoming. The
estimates are made for a wide range of incomes--from $3,500 to
$50,000--in each state.
The taxes are allocated employing various shifting assumptions
based on economic and tax incidence analysis. The tax exporting
issue is acknowledged, and the estimates of burden adjusted to account
for this phenomena. As a result, the rankings of states by level of
tax burden shown in this study differ from those yielded by the more
usual taxes per capita and taxes per $1,000 of personal income measures.
The procedure used in this study allows for interstate comparisons
of tax burden at each of the ten income levels considered. As a
by-product, it gives an estimate of the distribution of the tax burden
within each of the eleven states. / Graduation date: 1973
| Identifer | oai:union.ndltd.org:ORGSU/oai:ir.library.oregonstate.edu:1957/26533 |
| Date | 21 August 1972 |
| Creators | Kang, Charles Shinchul |
| Contributors | Vars, R. C. |
| Source Sets | Oregon State University |
| Language | en_US |
| Detected Language | English |
| Type | Thesis/Dissertation |
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