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JOURNAL OF APPLIED BUSINESS AND ECONOMICS

Estimating State and Local Tax Exporting Between 1999 and 2012

Author(s): Gerald Prante, John Navin

Citation: Prante Gerald, Navin John, (2016)"Estimating State and Local Tax Exporting Between 1999 and 2012," Journal of Applied Business and Economics, Vol. 18, Iss.4, pp. 36-53

Article Type: Research paper

Publisher: North American Business Press

Abstract:

In fiscal year 2012, state and local governments collected $1.4 trillion in taxes. Using various data

sources, this paper presents state-by-state estimates of the amount that each state is able to export of its

tax burden to non-residents, including the export effects of federal deductibility. Overall, based on the

economic incidence assumptions outlined in this paper, between 12.5 percent and 45 percent of state and

local tax collections were ultimately borne by out-of-state residents in FY 2012. This large range is the

result of the uncertainty pertaining to the economic incidence of the property tax.