Public Finance

Arizona’s Income Taxes: A Comparison With Other States and a Policy Discussion of Potential Tax Reforms


Timothy Hogan, Ph.D.
Senior Research Associate, L. William Seidman Research Institute; Professor Emeritus, Department of Economics

Examines Arizona’s individual and corporate income taxes, making comparisons to other states. Individual and corporate income tax rates have both been lowered several times in Arizona since the early 1990s, and various other modifications made to the income taxes—such as the creation of new tax credits—also have reduced the revenue received by state government from these taxes.


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Timothy Hogan, Ph.D.
Timothy Hogan, Ph.D.
Senior Research Associate, L. William Seidman Research Institute; Professor Emeritus, Department of Economics

After earning a B.A. in economics from the University of California at Berkeley, Tim received a M.A. in economics from the University of California at Davis and a Ph.D. in economics from Virginia Tech University in 1971. Tim was a faculty member in the ASU Department of Economics from 1970 until he retired in 2004. He began working for the predecessor of the L. William Seidman Research Institute in the 1970s and has been associated with the Institute since it was established, serving as director from 1995 through 2004.


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