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State-local sales tax, spillover, and economic activity: examining county governments in the US
- Authors
- Shon, Jongmin
- Issue Date
- Jun-2017
- Publisher
- ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
- Keywords
- Local sales tax; business activity; annual payroll; number of employees; number of establishments
- Citation
- LOCAL GOVERNMENT STUDIES, v.43, no.3, pp.429 - 450
- Journal Title
- LOCAL GOVERNMENT STUDIES
- Volume
- 43
- Number
- 3
- Start Page
- 429
- End Page
- 450
- ISSN
- 0300-3930
- Abstract
- The reliance on sales taxation has increased in both states and counties. This study aggregated county-level data and empirically explored the associations between state-local sales taxes and economic activity by industry types in county governments for the period of 1990-2013. The results revealed negative associations of sales tax rates with economic activity, especially in the manufacturing industry. Further, the findings provided the spatial dependence of economic activity across counties as a form of possible spillover. This study suggests that policymakers should pay attention to how the manufacturing and retail industries respond to any changes in sales tax rates for business activity.
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Related Researcher
- Shon, Jongmin
- College of Social Sciences (School of Public Administration)