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Details van artikel 65 van 81 gevonden artikelen
| Titel: |
State and Local Taxation of the Elderly |
| Auteur: |
Reschovsky, Andrew |
| Verschenen in: |
Journal of aging & social policy |
| Paginering: | Jaargang 1 (1989) nr. 3-4 pagina's 143-170 |
| Jaar: |
1989-10-23 |
| Inhoud: |
Using data from Massachusetts, this paper explores the impact of state and local taxes on the elderly. The combined tax burden from the state personal income and sales taxes and the local property tax are, on average, higher for the elderly than the nonelderly only for those with total incomes under $10,000 and over $75,000. High tax burdens on low-income elderly are primarily attributable to the property tax faced by homeowners. High-income elderly face high burdens because the state income tax rate on capital income is higher than the rate on earned income. Evidence suggests that public policies to reduce the property tax burdens on elderly homeowners have been largely ineffective. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 65 van 81 gevonden artikelen
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