Add to ORKGThe paper contributes to a small but growing literature that estimates tax reaction functions of governments competing with other governments. We analyze commodity tax competition between US states, employing a panel of state-level retail sales and excise tax data for 1977–2003. More specifically, we study the impact of a state’s spa-tial characteristics—that is, its size, geographic position, and border length—on the strategic interaction with its neighbors. For this purpose, we calculate for each state an average effective consumption tax rate, which covers both sales and excise taxes. In addition, we pay attention to dynamics by including lagged dependent variables in the tax reaction function. We find overwhelming evidence for strategic...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The theoretical and empirical literature on excise tax competition has focused on the responses of c...
This dissertation investigates whether consumers ’ cross-border shopping due to interstate commodity...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax re-action functions of go...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The theoretical and empirical literature on excise tax competition has focused on the responses of c...
This dissertation investigates whether consumers ’ cross-border shopping due to interstate commodity...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax re-action functions of go...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The paper contributes to a small but growing literature that estimates tax re- action functions of g...
The theoretical and empirical literature on excise tax competition has focused on the responses of c...
This dissertation investigates whether consumers ’ cross-border shopping due to interstate commodity...