State and Local Tax Policy Analysis for Telework Era

Supplying replication data for a study on state and local tax policy published in the National Tax Journal. It supports analysis of tax implications related to telework and work-from-home arrangements.

Use Cases

• Analyze the relationship between telework adoption and state income tax revenue using policy variables
• Model the impact of work-from-home trends on local sales tax and property tax bases
• Replicate econometric findings on tax policy from the associated National Tax Journal article

Strengths

• Data is curated for replication of a peer-reviewed study in the National Tax Journal
• Dataset is associated with research on a contemporary policy topic (telework)
• Maintained within an institutional dataverse (National Tax Journal Dataverse) for academic integrity

Limitations

• The specific variables, row count, and file formats are not described in the input
• Data scope is limited to the policy analysis conducted for the single associated study
• Potential for temporal staleness if tax laws or telework patterns have shifted since data collection

Provenance

Source

National Tax Journal Dataverse

Collection Method

Replication data and code for a published academic article.

Freshness

Last updated on 2026-02-05.

Geography

Focus on state and local jurisdictions, likely within the United States.