Are U.S. State Tax Policies Increasingly Polarized?
We study the extent to which political polarization permeates U.S. state tax policies from 1910 to 2022.
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Excise Taxes
What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy
We use machine learning techniques to show that the timing and magnitude of tax rate changes are not driven by economic needs, state politics, institutional rules, neighbor competition, or demographics.
One Hundred Years of U.S. State Taxation
We analyze the evolution of U.S. state tax rates since 1910 and state tax revenues from 1942 until 2022.