	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
	mean real non-durable consumption	mean real non-durable consumption	mean real non-durable consumption	mean real non-durable consumption	mean real non-durable consumption	mean real non-durable consumption	mean real non-durable consumption	mean real non-durable consumption
tax measure	-0.0840	-0.1997**	-0.3196**	-0.2727	-0.2406***	-0.2448**	-0.3447***	-0.3242**
	[0.0730]	[0.0955]	[0.1500]	[0.2638]	[0.0860]	[0.0999]	[0.1117]	[0.1488]
state==     2.0000	0.0000	0.2083***			0.0000	0.2262***		
	[0.0000]	[0.0447]			[0.0000]	[0.0422]		
state==     4.0000	-0.2993***	-0.1461***	-0.2820***	-0.2149***	-0.2970***	-0.1372***	-0.2907***	-0.2227***
	[0.0251]	[0.0243]	[0.0278]	[0.0211]	[0.0245]	[0.0236]	[0.0259]	[0.0206]
state==     6.0000	-0.1648***	0.0195	-0.1384***	-0.0724***	-0.1628***	0.0232	-0.1551***	-0.0867***
	[0.0258]	[0.0239]	[0.0303]	[0.0200]	[0.0247]	[0.0236]	[0.0262]	[0.0211]
state==     8.0000	-0.1666***	0.0196	-0.1476***	-0.0813***	-0.1583***	0.0314	-0.1491***	-0.0821***
	[0.0252]	[0.0242]	[0.0282]	[0.0198]	[0.0249]	[0.0236]	[0.0266]	[0.0192]
state==    12.0000	-0.1926***	0.0130	-0.1849***	-0.1159***	-0.1966***	0.0182	-0.1945***	-0.1257***
	[0.0246]	[0.0253]	[0.0263]	[0.0272]	[0.0243]	[0.0242]	[0.0256]	[0.0235]
state==    13.0000	-0.1488***	0.0548**	-0.1279***	-0.0620***	-0.1443***	0.0617***	-0.1365***	-0.0692***
	[0.0253]	[0.0240]	[0.0287]	[0.0194]	[0.0247]	[0.0236]	[0.0262]	[0.0196]
state==    17.0000	-0.1168***	0.0837***	-0.1004***	-0.0325	-0.1132***	0.0915***	-0.1065***	-0.0380*
	[0.0250]	[0.0243]	[0.0276]	[0.0235]	[0.0246]	[0.0236]	[0.0260]	[0.0214]
state==    18.0000	-0.2235***	0.0012	-0.2106***	-0.1429***	-0.2201***	0.0116	-0.2140***	-0.1462***
	[0.0248]	[0.0248]	[0.0270]	[0.0228]	[0.0245]	[0.0236]	[0.0259]	[0.0205]
state==    24.0000	-0.1872***	-0.0115	-0.1632***	-0.0981***	-0.1764***	0.0022	-0.1653***	-0.0988***
	[0.0256]	[0.0240]	[0.0296]	[0.0194]	[0.0253]	[0.0238]	[0.0272]	[0.0190]
state==    25.0000	-0.2001***	-0.0037	-0.1748***	-0.1098***	-0.1944***	0.0033	-0.1854***	-0.1184***
	[0.0257]	[0.0239]	[0.0300]	[0.0195]	[0.0249]	[0.0236]	[0.0265]	[0.0192]
state==    26.0000	-0.1463***	0.0181	-0.1257***	-0.0581**	-0.1416***	0.0258	-0.1338***	-0.0651***
	[0.0253]	[0.0240]	[0.0286]	[0.0228]	[0.0247]	[0.0236]	[0.0262]	[0.0217]
state==    27.0000	-0.1449***	0.0177	-0.1172***	-0.0530***	-0.1342***	0.0275	-0.1227***	-0.0564***
	[0.0259]	[0.0238]	[0.0308]	[0.0206]	[0.0254]	[0.0239]	[0.0274]	[0.0191]
state==    29.0000	-0.1900***	-0.0325	-0.1727***	-0.1058***	-0.1862***	-0.0259	-0.1793***	-0.1115***
	[0.0251]	[0.0242]	[0.0278]	[0.0208]	[0.0246]	[0.0236]	[0.0260]	[0.0202]
state==    34.0000	-0.1110***	0.0512**	-0.0888***	-0.0228	-0.1057***	0.0595**	-0.0972***	-0.0298
	[0.0254]	[0.0240]	[0.0291]	[0.0195]	[0.0248]	[0.0236]	[0.0264]	[0.0196]
state==    36.0000	-0.2022***		-0.1736***	-0.1085***	-0.2026***		-0.1956***	-0.1275***
	[0.0260]		[0.0311]	[0.0198]	[0.0246]		[0.0260]	[0.0207]
state==    39.0000	-0.1694***	0.0010	-0.1505***	-0.0833***	-0.1663***	0.0092	-0.1593***	-0.0910***
	[0.0252]	[0.0243]	[0.0282]	[0.0216]	[0.0246]	[0.0236]	[0.0260]	[0.0210]
state==    41.0000	-0.2827***	-0.1328***	-0.2588***	-0.1923***	-0.2742***	-0.1208***	-0.2642***	-0.1963***
	[0.0256]	[0.0240]	[0.0296]	[0.0203]	[0.0251]	[0.0237]	[0.0268]	[0.0200]
state==    42.0000	-0.2947***	-0.1165***	-0.2797***	-0.2119***	-0.2944***	-0.1114***	-0.2893***	-0.2208***
	[0.0249]	[0.0245]	[0.0273]	[0.0232]	[0.0244]	[0.0238]	[0.0258]	[0.0219]
state==    48.0000	-0.1844***	-0.0103	-0.1752***	-0.1062***	-0.1892***	-0.0064	-0.1871***	-0.1179***
	[0.0247]	[0.0251]	[0.0264]	[0.0276]	[0.0244]	[0.0241]	[0.0256]	[0.0244]
state==    51.0000	-0.0858***	0.0820***	-0.0655**		-0.0763***	0.0946***	-0.0664**	
	[0.0253]	[0.0241]	[0.0286]		[0.0251]	[0.0237]	[0.0268]	
state==    53.0000	-0.2066***	-0.0421*	-0.2013***	-0.1312***	-0.2056***	-0.0317	-0.2017***	-0.1326***
	[0.0246]	[0.0254]	[0.0261]	[0.0320]	[0.0244]	[0.0238]	[0.0257]	[0.0234]
state==    55.0000	-0.2131***	-0.0340	-0.1888***	-0.1235***	-0.2021***	-0.0199	-0.1910***	-0.1243***
	[0.0256]	[0.0240]	[0.0297]	[0.0194]	[0.0253]	[0.0239]	[0.0272]	[0.0190]
unemployment rate				-0.0007				-0.0006
				[0.0040]				[0.0027]
Constant	7.4614***	7.3155***	7.5148***	7.4377***	7.4877***	7.3044***	7.5046***	7.4356***
	[0.0262]	[0.0378]	[0.0416]	[0.0694]	[0.0259]	[0.0295]	[0.0303]	[0.0345]
Observations	515	339	513	504	515	339	513	504
R-squared	0.46				0.47			
Standard errors in brackets								
* significant at 10%; ** significant at 5%; *** significant at 1%								
