Because of recent state budget deficit concerns, a study to examine innovative ways of reducing the state budget deficit by shifting state tax mix to minimize Federal Income Tax liability of Iowans was conceived on November 27, 1991. On the surface this concept appeared to have significant merit. In fact, several colleagues, policy analysts, economists, lawyers and interest group representatives, after hearing the concept indicated strong encouragement that the concept should be studied further.
Edelman, Mark A. Dr., "A Preliminary Analysis of Shifting State Tax Policy in Iowa to Minimize Federal Income Tax Liability of Iowa Taxpayers" (1991). Economic Staff Paper Series. 242.