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December 2013 Policy Study, Number 13-9

   

Iowa Needs Income-Tax Reform!

   

Endnotes

   

 

[1] Arthur B. Laffer, Ph.D., & Stephen Moore, Taxes Really Do Matter: Look at the States, The Laffer Center for Supply-Side Economics, September 2012, p. 3, <http://www.laffercenter.com/2012/09/taxes-matter-states/> accessed October 26, 2012.

[2] New Hampshire and Tennessee tax only dividend and interest income.
[3] Laffer & Moore.
[4] Ibid., p. 11.
[5] Ibid., p. 4.

[6] Barry Smith, “N.C. Tax Reform Plan ‘Blew Other States Away,’ Analyst Says,” Carolina Journal Online, July 17, 2013, <http://www.carolinajournal.com/exclusives/display_exclusive.html?id=10340> accessed September 19, 2013. For more on the provisions in the North Carolina tax reform legislation, see “H.B. 998, S.L. 2013-316, Tax Simplification and Reduction Act, State Impact, $ in Millions,” from the North Carolina General Assembly’s Fiscal Research Division, August 16, 2013, <http://www.ncga.state.nc.us/FiscalResearch/budget_legislation/ budget_legislation_pdfs/2013/conference/2013%20Finance%20Charts%20for%20Web.pdf > accessed September 18, 2013.

[7] “Governor McCrory Signs Tax Reform Into Law,” Press Release, State of North Carolina Governor Pat McCrory, July 23, 2013, <http://www.governor.state.nc.us/newsroom/press-releases/20130723/governor-mccrory-signs-tax-reform-law> accessed September 19, 2013.
[8] John Hood, “The Right Way to Cut Taxes,” Syndicated Weekly Column, John Locke Foundation, September 20, 2013, <http://www.johnlocke.org/news_columns/jh_column.html > accessed September 18, 2013.
[9] “Governor McCrory Signs Tax Reform Into Law,” and Becki Gray and Sarah Curry, “Tar Heel Transformation,” The Locke Letter, Vol. 22, No. 3, Summer 2013, pp. 6-7.
[10] Barry Smith.
[11] John Hood, “The Right Way to Cut Taxes.”
[12] Becki Gray and Sarah Curry.
[13] John Hood, “Historic legislative session highlighted by free-market, conservative reforms,” Press Release, John Locke Foundation, July 31, 2013, <http://www.johnlocke.org/press_releases/show/715> accessed September 18, 2013.
[14] “Governor Brownback signs pro-growth tax legislation,” Media Release, May 22, 2012, <http://governor.ks.gov/media-room/media-releases/2012/05/22/governor-brownback-signs-pro-growth-tax-legislation> accessed October 17, 2013.
[15] Governor Sam Brownback, “Op-ed: ‘Why Kansas Had to Cut Taxes’,” Media Release, July 27, 2012, <http://governor.ks.gov/media-room/media-releases/2012/07/27/op-ed-why-kansas-had-to-cut-taxes-> accessed October 17, 2013.
[16] Deborah D. Thornton, “No Place Like Home!” Public Interest Institute INSTITUTE BRIEF, April 2013, <http://www.limitedgovernment.org/brief20-10.html> accessed October 29, 2013.
[17] Joseph Henchman and Scott Drenkard, “Kansas 2013 Tax Reform Improves on Last Year’s Efforts,” Tax Foundation, Fiscal Fact, June 19, 2013, <http://taxfoundation.org/article/kansas-2013-tax-reform-improves-last-years-efforts> accessed October 18, 2013.
[18] “Gov. Brownback signs Pro-Growth Tax Reform,” Media Release, June 13, 2013, <http://governor.ks.gov/media-room/media-releases/2013/06/13/gov.-brownback-signs-pro-growth-tax-reform> accessed October 17, 2013.
[19] Henchman and Drenkard.
[20] Ibid.
[21] Brownback, “Op-ed.”
[22] Bob Cox, “Pence signs state budget in Crawfordsville,” Journal Review Online, May 9, 2013, <http://www.journalreview.com/news/article_f7f9c554-b852-11e2-9f0e-0019bb2963f4.html> accessed November 6, 2013.
[23] Katrina Trinko, “Governor Pence’s Indiana-Tax Win,” National Review Online, May 7, 2013, <http://www.nationalreview.com/article/347500/governor-pence%E2%80%99s-indiana-tax-win#!> accessed November 7, 2013.
[24] Ibid.
[25] Joseph Henchman, “Indiana Approves Income Tax Reduction,” Tax Foundation, The Tax Policy Blog, May 14, 2013, <http://taxfoundation.org/blog/indiana-approves-income-tax-reduction> accessed November 6, 2013.
[26] “Inheritance Tax Rates and Exemptions, 2012-2013,” Tax Foundation, May 1, 2013, <http://taxfoundation.org/article/inheritance-tax-rates-and-exemptions-2012-2013> accessed November 7, 2013.
[27] Scott Drenkard and Joseph Henchman, “2014 State Business Tax Climate Index,” Tax Foundation Background Paper, October 2013, No. 68, p. 53, <http://taxfoundation.org/article/2014-state-business-tax-climate-index> accessed November 6, 2013.
[28] William Ahern, “Trying to Nip It in the Bud: Rhode Island Democrats Attack the New Alternative Flat Tax,” Tax Foundation, The Tax Policy Blog, January 22, 2010, <http://taxfoundation.org/blog/trying-nip-it-bud-rhode-island-democrats-attack-new-alternative-flat-tax> accessed July 17, 2013.
[29] “State Individual Income Tax Rates, 2008,” Tax Foundation <http://taxfoundation.org/article_ns/state-individual-income-tax-rates-2000-2013> accessed November 6, 2013.
[30] William Ahern, “Trying to Nip It in the Bud…”
[31] William Ahern, “Rhode Island Tax Writer Threatens to Repeal the Best Feature of the State’s Tax System,” Tax Foundation, The Tax Policy Blog, April 24, 2010, <http://taxfoundation.org/blog/rhode-island-tax-writer-threatens-repeal-best-feature-states-tax-system> accessed July 17, 2013.
[32] Joseph Henchman, “Trend #2: Income Tax Reform,” Tax Foundation, Fiscal Fact, No. 312, June 14, 2012, <http://taxfoundation.org/article/trend-2-income-tax-reform#_edn2> accessed July 17, 2013.
[33] William Hamilton, “Carcieri to sign R.I. income tax overhaul,” Providence Business News, June 7, 2010, <http://www.pbn.com/Carcieri-to-sign-RI-income-tax-overhaul,50384> accessed July 17, 2013.
[34] Ibid.
[35] Joseph Henchman, “Trend #2.”
[36] Joseph Henchman, “Trend #6: Tax Abolition,” Tax Foundation, Fiscal Fact, No. 308, June 8, 2012, <http://taxfoundation.org/article/trend-6-tax-abolition> accessed July 17, 2013.
[37] Katherine Barrett and Richard Greene, “Growth & Taxes,” Governing Magazine, January 2008, <http://www.governing.com/topics/mgmt/Growth--Taxes.html> accessed November 8, 2013.

 

   

 

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