Concepedia

State Tax Differences

State Tax Differences is a book-tax disparity arising from variations between financial accounting standards and state-specific tax regulations, distinguished by jurisdictional inconsistencies in income recognition, apportionment, and tax base calculations across U.S. states.

81

Publications

4.4K

Citations

136

Authors

64

Institutions

Publications per year

2017–2026

11

Parents

Publications

81

The Effect of State and Local Taxes on Economic Growth: A Time Series--Cross Section Approach

L. Jay Helms · The Review of Economics and Statistics · 1985 · 484 citations

, , +17

A Measure of Horizontal Inequity

Robert D. Plotnick · The Review of Economics and Statistics · 1981 · 243 citations

, , +17

Do State and Local Taxes Affect Economic Growth?

Alaeddin Mofidi, Joe A. Stone · The Review of Economics and Statistics · 1990 · 186 citations

, , +17

Taxation and Innovation in the Twentieth Century

Ufuk Akcigit, John Grigsby, Tom Nicholas et al. · The Quarterly Journal of Economics · 2021 · 176 citations

, , +12

Industry Migration and Growth in the South

Robert J. Newman · The Review of Economics and Statistics · 1983 · 154 citations

, , +17

1–5 of 81

Authors

136

  1. DJ
    Daniel J. Wilson

    University of Oxford, United Kingdom

    3 publications · 164 citations

    3

    h-index

  2. JL
    John L. Mikesell

    Indiana University Bloomington, United States

    3 publications · 78 citations

    3

    h-index

  3. RS
    Robert S. Chirinko

    University of Illinois Chicago, United States

    3 publications · 164 citations

    3

    h-index

  4. RT
    Robert Tannenwald

    Federal Reserve, United States

    3 publications · 57 citations

    3

    h-index

  5. AL
    Alexander Ljungqvist

    Centre for Economic Policy Research, United Kingdom

    2 publications · 69 citations

    2

    h-index

1–5 of 136

Institutions

64

  1. Indiana University Bloomington

    Bloomington, United States

    4 h-index

    8 publications

    204 citations

  2. Federal Reserve Bank of San Francisco

    San Francisco, United States

    3 h-index

    4 publications

    263 citations

  3. Federal Reserve Board of Governors

    Washington D.C., United States

    3 h-index

    3 publications

    129 citations

  4. University of Illinois Chicago

    Chicago, United States

    3 h-index

    3 publications

    164 citations

  5. Ifo Institute for Economic Research

    Munich, Germany

    3 h-index

    3 publications

    136 citations

  6. Creighton University

    Omaha, United States

    2 h-index

    2 publications

    170 citations

  7. Emory University

    Atlanta, United States

    2 h-index

    2 publications

    100 citations

  8. University of Tennessee at Knoxville

    Knoxville, United States

    2 h-index

    3 publications

    232 citations

1–8 of 64

Venues

  1. National Tax Journal

    NTJ · 14 publications · 859 citations

    14

    h-index

  2. SSRN Electronic Journal

    Repository · 7 publications · 237 citations

    7

    h-index

  3. The Review of Economics and Statistics

    5 publications · 1.1K citations

    5

    h-index

  4. Public Finance Quarterly

    PFQ · 5 publications · 105 citations

    5

    h-index

  5. Southern Economic Journal

    4 publications · 307 citations

    4

    h-index

1–5