The Impact Of Local Option Sales Taxes On Retail Sales, Employment, Payrolls, And Establishments: The Case For Kansas

John D. Wong
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John D. Wong: Wichita State University

The Review of Regional Studies, 1996, vol. 26, issue 2, 166-176

Abstract: This study examines the impact of local option sales tax differentials in the State of Kansas on retail sales, retail employment, retail payrolls, and the number of retail establishments. It was found that (I) the county tax rate is inversely and significantly related to retail sales per capita, retail sales per vendor, and retail employment per vendor; (2) the city tax rate is inversely and significantly related to the number of retail establishment per capita only; (3) there is a significant border effect for counties bordering another state on retail sales per capita, retail sales per vendor, retail employment per capita, retail employment per vendor, retail payrolls per capita, retail payrolls per vendor, and the number of retail establishments per capita; and (4) regional market dominance is directly and significantly related to retail sales per capita, retail employment per capita, retail payrolls per capita, and the number of retail establishments per capita.

Date: 1996
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