Add to ORKGLocal sales taxes are an important source of revenue for municipalities and counties in over thirty states. How do municipalities set local sales taxes? Studying the sales tax differentials between high and low sales tax states, David R. Agrawal finds that local jurisdictions in low-tax states set higher local sales tax rates than jurisdictions on the other side of the border in the high-tax state. In addition, jurisdictions far inside low-tax states set lower tax rates compared to border towns
Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim ...
Small communities sometimes increase their local sales tax rate in order to maintain or expand publi...
On the surface, cutting business taxes would appear to be an obvious way for states to attract new b...
Geographic borders create a discontinuous tax treatment of retail sales and encourage cross-border s...
This brief provides a comparison of sales tax rates in counties on Georgia's borders. FRC Brief 9
The United States commodity tax system is fiscally decentralized: state, county, and municipal gover...
This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity ...
As substate policy makers design economic development strategies and respond to struc-tural changes ...
The identification of strategic interactions among local governments is typically plagued by endoge...
Alternative hypotheses exist regarding the impact of local sales and income taxes on local governmen...
During the fiscal year 2004-05, New Yorker’s paid approximately $111 billion in state and local taxe...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
Some states (like Florida and Texas) collect retail sales taxes but no income taxes; one state (Oreg...
This article contributes to the small literature on the determination of local taxes by testing hypo...
"Without an income tax, Washington State relies heavily upon its sales tax revenue to fund public go...
Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim ...
Small communities sometimes increase their local sales tax rate in order to maintain or expand publi...
On the surface, cutting business taxes would appear to be an obvious way for states to attract new b...
Geographic borders create a discontinuous tax treatment of retail sales and encourage cross-border s...
This brief provides a comparison of sales tax rates in counties on Georgia's borders. FRC Brief 9
The United States commodity tax system is fiscally decentralized: state, county, and municipal gover...
This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity ...
As substate policy makers design economic development strategies and respond to struc-tural changes ...
The identification of strategic interactions among local governments is typically plagued by endoge...
Alternative hypotheses exist regarding the impact of local sales and income taxes on local governmen...
During the fiscal year 2004-05, New Yorker’s paid approximately $111 billion in state and local taxe...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
Some states (like Florida and Texas) collect retail sales taxes but no income taxes; one state (Oreg...
This article contributes to the small literature on the determination of local taxes by testing hypo...
"Without an income tax, Washington State relies heavily upon its sales tax revenue to fund public go...
Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim ...
Small communities sometimes increase their local sales tax rate in order to maintain or expand publi...
On the surface, cutting business taxes would appear to be an obvious way for states to attract new b...