DATA

State Tax Actions Dataset

This original dataset contains annual data on the timing of tax adoptions and rate changes, as well as tax rates, for the "Big Three" state taxes (personal income tax, general sales tax, and corporate income tax) for all states from 1930 to 2019. It is the primary dataset used in my book. The data were collected based on extensive research and from a wide array of sources (see the “Data Sources” file for a complete list). If you use these data, please cite me. Additionally, I would certainly appreciate being informed of any errors in the dataset. Please contact me at amyers2@providence.edu if you find any.

R Data File

.CSV file