The paper contributes to a small but growing literature that estimates tax re- action functions of governments competing with other governments. We analyze consumption tax competition between US states, employing a panel of state-level data for 1977-2003. More specifically, we study the impact of a state's spatial 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 interaction among state ...
The paper contributes to a small but growing literature that estimates tax reaction functions of gov...
The theoretical and empirical literature on excise tax competition has focused on the responses of c...
We test for the state interdependence of gasoline and cigarette taxation in the US (1975-2006). We e...
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 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 go...
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 theoretical and empirical literature on excise tax competition has focused on the responses of c...
We test for the state interdependence of gasoline and cigarette taxation in the US (1975-2006). We e...
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 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 go...
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 theoretical and empirical literature on excise tax competition has focused on the responses of c...
We test for the state interdependence of gasoline and cigarette taxation in the US (1975-2006). We e...