Individual tax rates and regional tax revenues: a cross-state analysis
基于一般均衡模型分析州级个人所得税率对税收收入和居民福利的影响，发现提高工资所得税、销售税或财产税可增加税收，但提高股息所得税会减少税收；居民福利受不同税种影响各异。
Individual tax rates and regional tax revenues: a cross-state analysis. Regional Studies. This paper analyzes the effects of state-level personal tax rates on state tax revenue and individual welfare. The policy analysis based on a general equilibrium model suggests that tax revenues would benefit from higher wage–income, sales or property taxes, while any increase in dividend–income tax would result in a reduction of revenues. It is also shown that individuals would suffer from an increase in state-level wage–income tax, dividend tax or sales tax, while they would benefit from an increase in property taxes. The heterogeneity across states is determined by a TaxIndex, a weighted average of initial taxes at the state level.