Political Institutions and State Sales Tax Base Erosion
Bibliographic Data
| ID | 13036622 |
|---|---|
| Authors | Geoffrey Propheter (0000-0002-9241-6649, corresponding author) |
| Year | 2015 |
| Volume | 6 |
| Issue | 1-2 |
| Pages | 1-17 |
| Publication date | 2015-01-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Statistics Politics and Policy (JOURNAL) |
| Journal identifiers | ISSN: 2151-7509 • E-ISSN: 2194-6299 |
| Publisher | De Gruyter (PUBLISHER • DE) |
| DOI | 10.1515/spp-2014-0001 |
| OpenAlex | W2326760563 |
| Language | EN |
| References cited | 16 |
The sales tax has long been hailed a workhouse of state and local public finance, but its future looks grim due in no small part to the continued proliferation of exemptions. While scholars have noted the role politics plays in eroding the sales tax base, no study has empirically investigated the matter. Using a panel of 44 states from 1980 to 2010, this study addresses this gap by exploring if states’ political institutions predict variations in the level and rate of sales tax base erosion. The models show that political institutions do not systematically determine base erosion in general; though, some factors such as gubernatorial election years and political competition are found to exert some influence. The implications of the study’s abundance of null findings are also discussed
Ad valorem tax · Competition (biology · Economics · Monetary economics · Political economy · Political science · Politics · Public economics · Sales tax · State (computer science · Tax reform · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization
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| Citation velocity | historical |
|---|---|
| Highly cited | No |