Lost in America: Evidence on Local Sales Taxes from National Panel Data

David Agrawal

No 4943, CESifo Working Paper Series from CESifo

Abstract: This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales taxes. The paper then considers a “tax system” approach to tax competition where states compete on a variety of margins that are often ignored by the standard focus on tax rates. Using the state-by-month averages, I find a significant association between one state’s tax system and its neighboring states’ tax systems.

Keywords: commodity taxation; local public finance; fiscal federalism; spatial tax competition; tax systems; municipal autonomy (search for similar items in EconPapers)
JEL-codes: H20 H71 H77 K34 L81 R10 R50 (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (14)

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Journal Article: LOST in America: Evidence on local sales taxes from national panel data (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_4943

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