Prepayments, late payments, and sales tax revenue volatility in Texas cities

Michael Overton, Julius A. Nukpezah and Orkhan Ismayilov

Public Money & Management, 2017, vol. 37, issue 7, 469-476

Abstract: Local governments with volatile revenues face a variety of managerial challenges. This study examines the impact of prepayments and late payments on sales tax revenue volatility (STRV). Prepayments and late payments have the potential of disrupting the predictability of sales tax revenue. Using a sample of 1,075 cities in Texas over a 15-year period (1998 to 2013), the study finds that late payments impact STRV while early payments do not.

Date: 2017
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DOI: 10.1080/09540962.2017.1372099

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