Journal of Political Economy Vol. 95 No. 4 1987

The Effect of Federal Tax Deductibility on State and Local Taxes and Spending

Martin S. Feldstein^1,2; Gilbert E. Metcalf^3,1

¹ National Bureau of Economic Research · ² Harvard University · ³ Tufts University

Abstract

This paper examines the effect of federal deductibility of state and local taxes on the fiscal behavior of state and local governments. The primary finding is that deductibility affects the way that state-local governments finance their spending as well as the overall level of spending.

DOI

10.1086/261482

Volume

95

Issue

4

Pages

710-736

Language

en

Sources

openalex crossref

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