Abstract
The state and local tax treatment of the elderly varies significantly from state to state. In this article, we analyze the differences in effective tax rates for the state personal income tax for elderly versus non‐elderly taxpayers. We find that in a majority of states, the average effective tax rate facing the elderly is significantly lower than that of non‐elderly taxpayers. The consequences of this tax rate difference may impact long‐term state income tax revenues as the elderly population continues to grow.
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