The relationship between federal and state individual income tax progressivity. From: National Tax Journal | Date: June 1, 1993| Author: Scott, Charles E.; Triest, Robert K. | COPYRIGHT 1993 National Tax Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

This study examines the extent to which states modified the progressivity of their individual income tax systems following federal tax changes in the 1980s. Decreases in federal marginal tax rates decreased the value of the deduction for state income tax payments. This would cause an increase in effective state tax progressivity unless states modified their income tax systems to offset this effect Using data from tax returns with adjusted gross incomes between $6,000 and $197,000, we find tha...