Time to Adoption of Local Option Sales Taxes

Whitney Afonso

Public Finance Review, 2018, vol. 46, issue 4, 558-582

Abstract: This study examines the time to adoption of municipal local option sales taxes (LOSTs) in Texas from 1967 to 2012. General-purpose LOSTs were introduced in 1968 and were the only LOSTs available to local governments until 1988, when four earmarked LOSTs were permitted for municipalities. Counties and special districts were also allowed to adopt LOSTs beginning in 1988. Using a Cox proportional hazard model and a variation that allows for repeating events, this study finds that proximity to major highways and state and national borders and LOST rates within and around a municipality affect time to adoption.

Keywords: local sales taxes; hazard model; repeating events; conditional time gap model; earmarked taxes (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://pfr.sagepub.com/content/46/4/558.abstract (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:46:y:2018:i:4:p:558-582

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().