A Retail Sales / Sales Tax Paradox

Notie Lansford, B Brorsen and Michael D. Woods

No 92071, A.E. Series from Oklahoma State University, Department of Agricultural Economics

Abstract: Small communities experiencing slow to negative growth sometimes increase their local sales tax rate in order to maintain or expand public services. A cross-sectional, time series model is used to investigate possible unintended consequences. Negative elasticities are found for tax rates above the norm, resulting in reduced retail trade.

Keywords: Community/Rural/Urban Development; Public Economics (search for similar items in EconPapers)
Pages: 14
Date: 2001-01
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Persistent link: https://EconPapers.repec.org/RePEc:ags:okuaes:92071

DOI: 10.22004/ag.econ.92071

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