Local sales tax adoption in U.S. counties
Internal and external forces
Bibliographic Data
| ID | 20201906 |
|---|---|
| Authors | Jongmin Shon (0000-0002-9148-0286, Rutgers, the State University of New Jersey), Yilin Hou (0000-0003-3195-7430, Syracuse University) |
| Year | 2017 |
| Volume | 29 |
| Issue | 3 |
| Pages | 289-318 |
| Publication date | 2017-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-29-03-2017-b001 |
| OpenAlex | W2804057576 |
| Language | EN |
| Citations received | 2 |
| References cited | 51 |
This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results inconclusive because the studies cover either state level or localities within a single state for a short period. To cover the gap, we assemble a dataset of counties in all states for FY1970-2006 but focus on 12 states not threatened by intra-jurisdictional competition. Our empirical analyses yield evidence that a county adopts local sales tax for political and economic rationale rather than fiscal condition. Accordingly, regional diffusion has positive effects on local sales tax adoption in a county. These findings contribute substantively to sales tax literature while confirming policy diffusion
Ad valorem tax · Business · Economics · Indirect tax · International economics · Monetary economics · Political science · Politics · Public economics · Sales tax · Tax competition · Tax policy · Tax reform · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Spatial and Panel Data Analysis
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| Citations per year | 0.29 |
|---|---|
| Citation span | 2019 - 2024 (6) |
| Highly cited | No |