000			01727nab a2200241 c 4500
999			_c147927 _d147927
003			ES-MaIEF
005			20230725101107.0
007			ta
008			230724t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970847 _aEmbree, Rober
245		0	_aRevealing values _bapplying the inverse-optimum method to US State taxes _c Robert Embree
500			_aResumen.
504			_aBibliografía.
520			_aThe tax systems of different jurisdictions reflect different social preferences about the relative value, or weight, placed on taxes or transfers to each income group. I apply the inverse-optimum income tax method to quantify these preferences by calculating the implied weights for every US state. To capture major features of US state tax systems, I extend the existing theory underlying the inverse-optimum method to include sales taxes, property taxes, and both national and state income taxes. Using Internal Revenue Service data, I calculate effective marginal income tax and commodity tax rates for each state and income level, and use these to find the implied weights for both single and joint filers in each income group in every US state. I observe substantial differences in social preferences across states, and I find weights that decline little above $100,000 and that do not decrease monotonically as might be expected from most theories of social welfare.
650		4	_948426 _aSISTEMA FISCAL
650		4	_aRENTA _950200
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
650		4	_947776 _aMODELOS ECONOMETRICOS
773	0		_9169899 _oOP 233/2023/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 76, n. 1, March 2023, p. 37-61
942			_cART