Local Government Compliance with Earmarked Tax Regulation

Calvin Blackwell, John C. Crotts, Stephen W. Litvin and Alan K. Styles
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Alan K. Styles: College of Charleston, South Carolina

Public Finance Review, 2006, vol. 34, issue 2, 212-228

Abstract: This article investigates local governments’ spending of accommodations tax revenues in the state of South Carolina. Although these revenues are partially earmarked for tourism promotion, results show that local governments engage in illegal fiscal substitution. This fiscal substitution can be explained by the local government's financial flexibility and the proportion of accommodations taxes relative to its overall budget.

Keywords: accommodations tax; tax compliance; earmarked taxes (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:34:y:2006:i:2:p:212-228

DOI: 10.1177/1091142105284213

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