The Impact of the US Sales Tax Rate on City Size and Economic Activity

A CGE Approach

Bibliographic Data

ID10864685
AuthorsHarvey Cutler (0000-0002-4176-9815, Colorado State University, corresponding author), Irina Strelnikova (0000-0001-9097-0753, Colorado State University, corresponding author)
Year2004
Volume41
Issue4
Pages875-885
Publication date2004-04-01
Open AccessYes
TypeARTICLE
VenueUrban Studies (JOURNAL)
Journal identifiersISSN: 0042-0980 • E-ISSN: 1360-063X
PublisherSAGE Publications (PUBLISHER • US)
DOI10.1080/0042098042000194151
OpenAlexW2143671268
LanguageEN
Citations received1
References cited11

This paper analyses the effects of the change in the US sales tax on economic activity and city size using a computable general equilibrium (CGE) model. Previous works have been designed to isolate the effects of a sales tax change on the particular parameters, such as city size, non-central retail activity and the value of housing. This research summarises the effects of a change in the sales tax rate on all the relevant variables in the context of one model. The underlined theoretical foundation is tested using data collected for the city of Fort Collins, a jurisdiction of approximately 100 000 people in northern Colorado, USA

Ad valorem tax · Computable general equilibrium · Context (archaeology · Econometrics · Economic impact analysis · Economics · Economy · Geography · Jurisdiction · Macroeconomics · Microeconomics · Political science · Public economics · Sales tax · Statistics · Tax rate · Tax reform · Value (mathematics · Fiscal Policy and Economic Growth · Mathematics · Regional Economics and Spatial Analysis · Transportation Planning and Optimization

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