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    • On Estimating Marginal Tax Rates and Tax Progressivities for U.S. States 

      Reed, W.R.; Rogers, C.L.; Skidmore, M. (University of Canterbury. Department of Economics and Finance, 2008)
      This research presents a simple procedure for improving state-specific estimates of marginal tax rates (MTR’s). Most research employing MTR’s follows a procedure developed by Koester and Kormendi (K&K, 1987). Unfortunately, ...