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Her spirit for classical music and her passion for mentoring the youth of today allows her to connect on a personal level with audiences in exciting and innovative ways. Petersburg University College of Fine Arts. The expulsion of the Tarquins was the real period of the birth of the Republic. Saw this on eBay, from the U. Cannon Salute to the Union 7: It spins for quite a long time. Clair opposite Windsor , Ontario , Canada.

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The charismatic horse's popularity had brought fans back to the track. Man o' War went to the post 21 times and won 20 races. He won one race by an incredible lengths and triumphed in another carrying pounds. He whipped a Triple Crown champion by seven lengths in a match race. ZEV- became the greatest money-winning racehorse in history. Colin was born ; the others One eBay listing of this top said: Morvich, winner of the Kentucky Derby Pillory, winner of the Preakness and Belmont Stakes Bunting, Whitney Stables winner at Saratoga and Belmont.

For craps or any other dice game. The white thing on the top is a label. I should have scanned another side, but didn't want to take another scan. Swedish put and take. This top is unusual in that the numbers go in a natural sequence -- 6,5,4,3,2,1.

Usually the numbers are mixed up as on a roulette wheel. Till then I had never seen either. When they spout, "a special top which is under control at all times," they mean the top is gaffed for cheating. More cheating with tops. The above is from one of my gambling supply catalogs, this one from New York City's venerable old H. I suppose it could "favor" the "banker" if the bottoms of the sides were rounded differently and the "banker" was in control of the spinning, so he could spin either clockwise or counter-clockwise, depending on which horse had the larger bets.

Or if the customer was consistently betting on a particular horse, the banker would supply the top which would disfavor that horse, and the bettor could spin the top all the time! The player bets on a horse by placing his money or chips in the horse box on the layout. Since he has a one in six chance of winning there are six sides to the top , the "fair" pay-off should be , which is one of the six odds on the top. But three times out of six, he receives less than "fair" odds -- when , or "disqualified" turns up.

The house advantage is I figure it as follows: So a bettor's horse will turn up one-sixth of the time, or 6 times out of 36 bets. Another way of calculating it. So the house advantage is Above page is from my H. Evans gambling supply catalog. I never saw an 8-sided Horse Race top. This layout is for 4 top in the big chart just above.

Another layout for the same Horse Race top -- 4 in the big chart above. Dealer said, "Maker unknown, ca. Paper over cardboard with some edge damage. Man-o-War was three years old in Tri-level -- one of the few tri-level tops I know of. In the picture to the left, the stem is not shown. Seller says, "A nice vintage tinplate gambling top. The Tip Top with three revolving central spinners, Length approx 4. This is a horse-racing top. It shows which horses finish 1st, 2nd and 3rd.

Yutoi was a champion thoroughbred, born July , I bought one at eBay U. Seller said, "An unusual and very collectable tri-level tinplate six sided spinner dating from around the s. Measuring just over 4 cm long. The sides are stamped with odds and the three inner spinners have the names of nine horses: The names seem to be mostly fictional, fanciful.

YouTube video of a Crown and Anchor bi-level spinner! British, saw on eBay August All of these are champion English horses which raced from about to Names of major U.

Flat Winners on the sides of the top. It has become a lucrative financial activity with horses wining millions of dollars in a race, and millions more as a stud", per an owner of the top. The 8-sided spinning top is 46 grams, c. On the upper level, in this order: I added the year of their most famous victory in parentheses, from this source. Race Horses, New Zealand. The horses named on the top were racing in New Zealand about Brass, length 35 mm, weight 35 grams.

Horse names lower section: For one thing, the order of the sides is different. This spinner and the one above are both "left-handed.

Horse-racing per Argentine seller. Made by van Laere in Brussels. The six sides are: I have no idea what the six names represent -- thoroughbred horses, sports teams, pigeons, etc.? Football teams British bi-level top. First time I saw this, on eBay Feb. List of champions here. Made of celluloid or similar early plastic. Spins well enough, but poorly. The white and red parts are bakelite - The spin seperately from each other so the final outcome is always random - The blue handle is wood with some wear to the paint - The markings on the white part are P and T and on the red you have 0 1 4 A 2 3 "It is marked "Spinim" on top with a patent number.

The patent number is U. Once on that web page, you will see links for a drawing of the devise, abstract, description, claims, etc. The patent was made to cover all tops that were bi-level -- two separate rotating parts.

I own this top, by the way. It is also in about the 5th picture on this page, along with other bakelite tops. Beautiful picture, looks good enough to take a bite out of.

The coloring on the Put and Take top is unusual. The Poker one has on the upper level: So possible hands could be: Both levels read1 thru 6 forming a pair of dice. I finally got this from a seller in the Netherlands. Plastic, Dice theme, long. Bi-level Poker top, made of steel magnetic. Looks nice, spins very poorly. Manufacturing error -- odds level reversed.

Notice how the top odds level is up-side-down. I soaked it in WD, but still could not unscrew it to correct it. Probably worth more the way it is! The seller described it as: The top level spins independently from the bottom. I finally got a nice one on eBay for somewhat less in March Just goes to show that prices fluctuate, so you can wait for the right price sometimes.

I have finally deduced how the game was played. I don't think there was a layout, and I don't think one played against the "house. For example, the one pictured here shows a queen-high flush. If it had landed Jack Two, it would be a pair of Jacks. Dealer said, "Bottom die reads: Apparently the spinner was used to help simulate a baseball game -- no odds, no gambling use. Click here for an ad for a similar baseball top, also Also click here for a view of the box and instruction sheet.

Horse racing -- misstrikes. Another bi-level poker top, from France. I think it is played like the poker bi-level top above. Here perhaps, the top level refers to classes of poker hands, like: Similar to the one above. Looks like a spark plug. Owner lives in Germany. He describes it as "in the form of a Bosch Bosch-Lavalette spark plug. As far as I could determine, originally from France and probably for the game Pinochle. It is 2" long, 50 grams. It spins quite well virtually each time if you are careful.

One issue I have is that if you tighten the handle as you normally would , the upper level presses against the lower level, so the upper level won't move independently. Unusual bi-level top with 8 colored balls. Click here for full information and pictures on another page. More pictures of this top here -- shows the bi-levels more clearly. Click here for a picture of the original colorful box and the instructions.

In January , it spinner, instructions, box went for euros on eBay. On both sides is engraved: Jaquemet Paris Bte S. Top of Gerrit Veldhoen, Netherlands. Another tri-level of sorts. This picture was emailed to me January The top breaks down and you can move the tumblers off and on, depending on what you are playing.

I found this image on page of Justin Michell here. You would roll the device, not spin it. Maxim has similar ones at the bottom of his web page.

What game is this from? Bogey Patented, , , , , Or it could refer to Bogey motorcycles which were made in the s, thus maybe an advertising item? Here, the side could be for: E for Even -- 1: Has patent information on it. This piece is in all original pre-owned condition age related wear and marks. Some numbers are in red, others in black. I have been unable to track down the makers or anything similar.

The sides of the three hexagons are marked in gold with X, 1, 2, 1, 2, 1. Because the three discs spin separately, the final outcome is always completely random. The teetotum measures 3. I came in second. Vintage Catalin Gambling Spinner, Patent What game is this? Another bi-level "Derby" top.

Another bi-level "Derby" top with numbers. Another bi-level brass "Derby. I paid 59 pounds for this plus postage from the U. Sides read in this order: Modern to p - - playing cards. The seller in the US November says, "This is an old game with a new twist as well. The original has the six horses names and the newer version has the four playing card suits Spade-Diamond-Heart Club as well as Joker and Ace.

These are patent pending games made in the U. Modern top -- horse racing. Similar to the bi-level tops horses, poker made by the company that made the "Odds-On" tops, but nothing engraved on the top of the top near the handle.

The top level sides are marked with the odds in this order: Looks to be made of brass with a silver coloured finish. Crown and Anchor -- Color added. The sale was helped with this neat composite picture of many angles of the spinner. Near the handle, the patent number is engraved. Bi-level put and take top. Spinner is differentially rounded on the bottom. The above three pictures show how a Put and Take can be rigged for cheating.

The typed instructions came with the rigged tops when ordered from a gambling supply house. The scanned instructions and catalog page are from the K. In both pictures, notice how the tops on the right are shaved on the lower right side of the "T2" face, and the tops on the left are shaved on the lower left side of of the "T2" face. Knowing this would give a favorable percentage to the user; he wouldn't always win on every spin, but would come out a winner in the long run.

These are 8-sided tops. The "takes" are opposite each other for example, opposite the "T2" is a "T3". Likewise with the "puts. And as you would expect, on this top, all four of the Take sides are shaved on the bottom left, and on all four Put sides, all of the bottom rights are shaved. Just the opposite would happen if you spin the same top counterclockwise or the top on the right clockwise.

Two other gaffed tops appear on this page: Switch tops in a game. As people gather to watch, they join in the game. When the action really gets going, one cheat switches a crooked top "put" favored or "take" favored in and out of the game as required.

As the game winds down, they swith the fair top back in, and can leave it to one of the suckers as a souvenir. Another modern one I saw on eBay, August Put four Spin well, 40 seconds over glass surface". Take Two — The player will take two antes out of the pot. Mexican , made currently. Colo-Top Company, Denver Colo. N -- Nothing happens. This unique 8-sided version adds excitement with each spin.

Perfectly balanced and weighing in at 24 grams, it is designed to spin perfectly for beginners and pros spinners alike. WW I replica commemorative.

Per seller on eBay Feb. This offensive was to become known officially as the First Battle of the Somme. Here is another of Guss Parkin's creations: Two more of his tops here. New with key ring container. Saw on eBay Feb. These spinners are hand machined by my husband Jim from solid brass stock. The letters and numbers are then hand stamped onto each of the 6 sides of the piece. Each spinner comes with a free spun aluminum storage container color may vary that can be attached to a keychain.

Printed rules are provided. Made by Graham in Australia. Six sides in this order: Seller says, in Dec , "It has been hand made, not machine made, of brass.

There is an emphasis on balance for a great spin, it is tough and has a personality of its own. The dimensions are approximately 30mm long and 15mm wide at widest point. I live on a bush property with a small solar power system and make the spinners myself. I spend quite sometime hand sanding them to get the balance just right and am very proud of them! Lots of good wishes, Graham. He started with a cap nut.

With sandpaper he got a nice point to spin. In the hole he screwed or stuck the handle. Good thinking — nice result. Also called vintage and listed many times by the same seller. Called by the eBay seller: Dealer said in part: This piece has light patina on the brass, and a greenish verdigris on the inside. Same seller, also called vintage with many listings. Antique gambling device called a "Put and Take".

This is the worst put and take I have ever seen. For one thing, it won't spin, ever. Purported to be vintage. Advertised on eBay Feb. Unaligned letters are unusual. The "Rocky Top" spinners have serifs to the "T" and "P," which the ones pictured here do not have. Some of the sides read: P1, T1, P2, PA. Characters askew at an angle.

Non-magnetic, probably made of aluminum. The six sides in order: Not sure if it is modern or not. The dealer who sold it to me had nine of them, calls them vintage, but I wonder. Shapeways Put and Take. Made on a 3D printer! I ordered one July , and it just arrived in a 12" x 12" x 12" box. It is one of the most awful Put and Takes I have ever seen -- about 1 inch long and 3 grams weight. It looks so large and nice in the picture.

It is white and spins well. Sides are labeled "take all," "take half," "all put," and "put half" for the classic gambling game of chance. Shapeways Put and Take Dice. I also sell "put and take" tops. I also sell several put-and-take spinners. Can be used as a D8 die, or labeled with options for the game "put and take" or "toma todo. Shap e ways again: It comes in brass, stainless steel or plastic.

Sides are labeled as follows: The star can be used as an extra rule, for example, all take, take one from everyone one, everyone takes one from you, take half, put half, etc.

Come up with your own new rules to make the game more fun. Seller calls it vintage. Looks like one edition of the "Rocky Top" spinner. Dealer wasn't too helpful with details. I had no idea what it entailed.

I was turned off by the big size of the item: Put and Take hidden in walking cane. Seller says, "Wonderful walking stick cane with a hidden secret, bakelite handle decorated with a white metal 4 leafs-clover Put and Take "hidden" in pencil.

This is really a unique gambling item! Inside the pencil there are 3 tiny heavy dice. Said to be a print ad. Click here and here for more pictures of such items. Steel Ball Table Co. The top of the machine says "Test Your Skill For. Uner that, in a circle, is the name of the game: Push down on lever and release. I can make out these sections: It looks like there are beads on a wire, below -- to keep score? I see there is no auctomatic coin payout. Not sure how it would work.

Click here for a larger picture. Note the plungers and the spinning reels. The box talks about spinning for points. Anyway, it looks neat. Apparently you put the finger of one hand through the loop and quickly push down that yellow piece with the other hand, and the blue piece is pushed out spinning.

Besides of being used for playing different table games, it can also be used as a traditional spinning top with launcher. This six-sided put and take is made of painted solid wood with water-transfer decal numbers on sides, tinplate "neck" and twisted wire launcher. I bought the set of cards. I'd appreciate it if someone would tell me about the card game, how it is played, number of cards. Only three of the designs have words on them: The other six have just pictures, no words.

Click here to see all 9 different cards and their common back. Click here for a bigger picture and instructions.

Put and Take advertising sign. Taped to the back of the sign is the profit chart per set of "tickets" on a spindle. The player would have to unwrap the ticket to see the results.

Kind of bold for a store owner to put up a sign like that. Pull tabs, spindle tickets and punch boards would be illegal in most places. Note it says "Put or Take. The token is 32 mm, rated R very rare. It is cataloged here. Hand-held pump -- spinning disk. Hand-held pump -- spinning disks. Brand of kn ife. The actual knife is pictured in the row below. Picture to the left is label on back of store display of the "Put and Take Brand" pocket knives. This is the knife referred to in the row above.

The seller, in Australia, described it as, "vintage folding knife It describes Put and Take as the "biggest game in the country," and "when it rolls over and stops, you do what it says. I won the auction. It's a 16 page boooklet, including the covers.

Ironically, it is very relevant for today. It notes how some call "profit" a dirty word and want confiscatory taxes. On the last page the booklet asks, "where is the money going to come from for the operation and expansion of business? From profits, of course. So who's kidding who? Never saw one before. Dealer described it as: The Birdseye Maple tray is made of one piece of wood with nice graining and a raised edge that keeps the top from spinning off.

Both pieces are in good used condition, the top spins nicely and has no breaks and only a few small dings to the brass, the tray has some expected minor scratching and scuffing. Electric Put and Take game. It actually works, with a "D" battery which I removed. You press down on the little red knob at the lower righrt to get the two "rotors" wheels to spin -- the "number rotor" numbers 1, 2, 3, 4, and 5 and the "color rotor" put, take and take all.

There are instructions printed on the inside of the top of the box. Radio Shack , Ft. Comes with large felt layout and instructions. Works very well, excellent. Uses two "D" batteries. This piece features tin construction with colorful litho throughout showing flags of the world, roulette wheel numbers, a world globe, Put And Take markings, and more. The top piece is designed to hold a single "D" battery with an attached light on the underside of the lid. Spin top battery box and figural airplane pointer moves around the board as light shines through the underside of the marbles.

The town of Curtis, located on the south end of Big Manistique Lake, hosts a number of festivals such as Oktoberfest, Curtis Winter Carnival, Art on The Lake, and a spectacular Fourth of July celebration with extravagant fireworks over the lake. The lake has 28 miles of shoreline and was once a Native American trade route.

The lake offers fun year-round, with ice fishing or snowmobiling in the winter on the mile long trail, surrounded by beautiful dense forests of mostly maples, red oak, aspen white cedar, spruce, pine, and tamarac. The trail is also popular among horseback riders and hikers in the summer. Several public boat ramps allow fishermen easy access to the spots rich in bass, smelt, trout, yellow perch, northern pike, and walleye.

The lake became popular among tourists at the beginning of the 20th century, and there are still a few resort camps on its shores. Dense woods around the lake give the area a wild, natural look, and they are home to a number of wildlife species such as deer and wild turkeys, eagles, loons, and other birds. The lake is very popular for waterskiing, jet skiing, tubing, and swimming. Rowboats, canoes, and kayaks are available for rental all around the lake. There is a small marina at one end of the lake with public access for the boaters and basic boating necessities.

Paradise Lake is tannin-stained, and it is the perfect environment for largemouth bass, pumpkinseed sunfish, northern pike, rock bass, walleye, smallmouth bass, and yellow perch. The lake is fairly shallow and is endangered by invasive species such as Eurasian milfoil and zebra mussels.

Fishing is popular year-round; there is ice fishing in the winter, and in the summer you can see fishing boats any time of the day, with anglers looking for bluegill, pike, perch, and bass. No motor boats are permitted on the lake, keeping the lake quiet and natural. Perch Lake is completely surrounded by the ,acre Traverse City State Forest, a paradise for hikers, bikers, and horseback riders. As the business grew, many Midwestern lumber barons built luxury homes along the lake shore, and fancy resorts started cropping up.

Many artesian mineral springs in the area were believed to be good for the health, adding to the attraction. Some of those resorts have been renovated and are still around. One resort had a deep-water marina for large Great Lakes steamers. There are a couple of shipwrecks at the bottom of Portage Lake attracting curious divers.

The oldest sailing club on the lake was the Onekama Sailing Club, which operated from to There are two public boat launches on the lake, one owned and operated by the Michigan Department of Natural and the other owned by the Village of Onekama in town. Annual bass tournaments on the lake are very popular, and so is ice fishing in the winter. It is considered an important natural harbor on Lake Michigan, and the Charlevoix village, established on its shore in , today completely encircles the lake.

The lake is today known as a resort lake, with lavish summer homes and clubs cropping up all around. East Park on the lake hosts many families on weekends, and during festivals offers a stage to musical groups and bands. The park also has public docks and a paved walkway that goes around Round Lake, taking visitors to the Charlevoix Lighthouse. Boat traffic from the Michigan Lake is significant, and plenty of fish attract anglers looking for smallmouth bass and walleye.

There is public boating access near the town of Grawn. Waterskiing is also very popular, but nothing compares with the popularity of fishing, as the lake is full of perch, sunfish, bass, bluegill, pike, and walleye.

The lake is surrounded by dense hardwood and pine forest and is dotted with charming small sandy beaches excellent for swimming. Fun things to do near me now with friends, weather, beaches, cheap weekend Getaways: This freshwater inland lake is exceptionally clear, and in some shallower parts where the depth is about eight feet, the bottom of the lake can be clearly seen.

The lake contains a great variety of fish such as crappie, perch, pike, bluegill, and bass. While motorboats are allowed, there are some no-wake zones close to the shore and in the shallow parts of the lake.

There is a public boat launch on the southwestern shore, and boat and bike rentals are available all around the lake. The maximum depth of the lake is 32 feet, and it is very pleasant for swimming and all sorts of water activities such as canoes, kayaks, rowboats, and paddleboats.

Jet skiing, windsurfing, and parasailing are also very popular. Winter brings different kind of fun on the lake such as ice fishing, snow tubing, snowmobiling, sledding, snow shoeing, snowboarding, cross-country skiing, and much more. Dense forests around the lake are home to a variety of wildlife.

Free vacation ideas, family getaways: Things to Do in St. It is Michigan's longest lake at 18 miles and second largest at 18, acres. The lake is of glacial origin and is an unusual, very beautiful turquoise color. Torch Lake is part of the Lower Chain of Lakes, one of Its maximum depth is feet. Its significant size makes it wonderful for fast rides on a powerboat. The Torch River has several public boat ramps. Sailing, kayaking, windsurfing, canoeing, jet skiing, and water skiing are very popular.

There are sailing and windsurfing lessons and rentals for boats for those who did not bring their own. The lake is also great for swimming — a popular swimming spot is the two-mile long white sand bar at the south end.

Fishing on the lake is superb, and anglers come for lake trout, brown trout, rainbow trout, yellow perch, rock bass, smallmouth bass, whitefish, muskellunge, and ciscoes. The two lakes are connected through Herring Creek. Fishing in the Upper Herring Lake is famous for its population of brown trout and lake trout, as well as largemouth bass, bluegill, smallmouth bass, walleye, northern pike, rock bass, and crappie.

The area is known for the winter sports such as ice fishing, cross-country skiing, snowmobiling, and downhill skiing, as well as hiking, biking, bird watching and nature photography in the summer. Upper Herring Lake is located within the township of Blaine.

Courtesy of David - Fotolia. Courtesy of Alexey Stiop - Fotolia. Courtesy of ARochau - Fotolia. Courtesy of sdphoto - Fotolia. Courtesy of Matthew Kilander - Fotolia. Courtesy of Kristen - Fotolia. Elkhart Lake , Photo: Compare that to neighboring Idaho and Oregon, where the poor pay 8.

Hawaii, which relies heavily on consumption taxes, ranks second in its taxes on the poor, at Illinois taxes its poor families at a rate of Only the wealthy in such states pay relatively little.

Putting basic moral concerns aside, creating more fair state tax systems is an economic imperative. Over the last four decades the share of income and wealth accruing to those at the top of the income scale has skyrocketed, while wages and income for working and middle-class families have stagnated; today, the top 20 percent of Americans as a group earn more income than the bottom 80 percent combined.

As a result, states that rely on regressive sales, excise and property taxes rather than income taxes have experienced faster revenue decline than states with more progressive tax structures.

Shortsighted tax cuts can be a long-term drag on development. State lawmakers have enacted a wide variety of tax changes in the two years since the last publication of Who Pays January Many of these changes have dramatically reshaped state and local tax fairness — for better or worse. There are several prominent changes and trends worth noting:. Tax rates are gradually reduced to 2. The food sales tax rebate was reinstated, but made nonrefundable.

If revenue targets are reached in future years, the income tax could be repealed entirely. Kansas also increased its sales tax from 5. The package also expanded the sales tax base, increased sales taxes on electricity, and phases-in a corporate income tax rate cut that will eventually bring the rate from 6.

Further rate cuts, as well as increases in the standard deduction and personal exemption, could take effect if revenue grows sufficiently quickly. The business franchise tax rate was cut from 9.

The city also reformed its gas tax so that the rate can grow alongside gas prices in the future. Wisconsin also enacted significant property tax cuts. Deductions for medical expenses and charitable contributions were removed from the cap in Gasoline Tax Increases and Reforms.

The analyses contained in this report show the tax incidence of singles and couples, with and without children who are under the age of All 41 states and the District of Columbia that levy broad-based income taxes follow the federal exemption for Social Security benefits, with many states exempting them altogether.

Ten states allow their seniors to claim the same higher federal standard deduction. But most income tax states go beyond these tax preferences inherited from federal income tax rules to allow special elderly-only tax breaks of their own. Thirty-six states allow an exemption for private or public pension benefits. These range from fully exempting all pension benefits for adults above a certain age three states — Illinois, Mississippi, and Pennsylvania to only exempting very specific benefits such as those for military veterans.

Twenty-one states allow senior citizens an extra personal exemption or exemption credit, allowing these taxpayers to shelter twice as much of their income from tax as similar non-elderly taxpayers can claim. Those in the next quintile would see their taxes increased by 0. Because so many states offer special consideration for elderly taxpayers, including elderly families in the Who Pays analysis would not give an accurate depiction of how the tax structure treats the majority of taxpayers.

The overreliance on consumption taxes and the absence of a progressive personal income tax in many states neutralize whatever benefits the working poor receive from low-income tax credits. States may ignore these lessons and continue to demand that their poorest citizens pay the highest effective tax rates. Or, they may decide instead to ask wealthier families to pay tax rates more commensurate with their incomes. The following pages show state-by-state estimates of the distribution of state and local taxes by income group for non-elderly taxpayers.

For each state, two pages of tax information are presented. The report examined an alternative tax structure in a number of states that either have temporary law in place in the next two years or that have enacted tax changes that will not go into effect until certain revenue targets are met. These alternative results can be found in Appendix D for: The page for each state shows the distribution of state and local taxes in tax year The wealthiest quintile is further subdivided into three groups: The large chart at the top of each page shows total average state and local taxes by income group, post- federal offset.

The fourth chart in the lower right-hand corner shows total average state and local taxes by income group. Click to see the distribution for taxes in your state: Essentially,it answers the following question: Are incomes more or less equal after state taxes than before taxes? This differs from the data in the rest of the report which focuses solely on taxes.

The table covers the period from fiscal year to fiscal year the latest U. Census data currently available.

The ITEP model is a tool for calculating revenue yield and incidence, by income group, of federal, state and local taxes. It calculates revenue yield for current tax law and proposed amendments to current law. To forecast revenues and incidence, the model relies on government or other widely respected economic projections.

Treasury Department and the Congressional Budget Office although each of these four models differs in varying degrees as to how the results are presented. The ITEP model, however, adds state-by-state estimating capabilities not found in those government models. The Consumption Tax Model analyzes the revenue yield and incidence of current sales and excise taxes. It also has the capacity to analyze the revenue and incidence implications of a broad range of base and rate changes in general sales taxes, special sales taxes, gasoline excise taxes and tobacco excise taxes.

There are more than base items available to amend in the model, reflecting, for example, sales tax base differences among states and most possible changes that might occur. The Property Tax Model analyzes revenue yield and incidence of current state and local property taxes. The Corporate Income Tax Model analyzes revenue yield and incidence of current corporate income tax law, possible rate changes and certain base changes.

The model can analyze the statewide revenue and incidence of aggregate local taxes not, however, broken down by individual localities. This is the same kind of tax model used by the U. The ITEP model uses the following micro-data sets and aggregate data:.

Census, ; American Community Survey, The index for each state equals one minus the average of the following ratios: States with regressive tax structures have negative tax inequality indexes, meaning that incomes are less equal in those states after state and local taxes than before.

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