Local sales tax adoption in U.S. counties: Internal and external forces
- Authors
- Shon, J.; Hou, Y.
- Issue Date
- Mar-2017
- Publisher
- Emerald Group Publishing Ltd.
- Citation
- Journal of Public Budgeting, Accounting and Financial Management, v.29, no.3, pp.289 - 318
- Journal Title
- Journal of Public Budgeting, Accounting and Financial Management
- Volume
- 29
- Number
- 3
- Start Page
- 289
- End Page
- 318
- URI
- http://scholarworks.bwise.kr/ssu/handle/2018.sw.ssu/39985
- DOI
- 10.1108/JPBAFM-29-03-2017-B001
- ISSN
- 1096-3367
- Abstract
- Abstract: This study aims to explore the underlying patterns in tax innovation. Prior studies of local sales taxes still leave a gap in the literature and render the results inconclusive because the studies cover either state level or localities within a single state for a short period. To cover the gap, we assemble a dataset of counties in all states for FY1970-2006 but focus on 12 states not threatened by intra-jurisdictional competition. Our empirical analyses yield evidence that a county adopts local sales tax for political and economic rationale rather than fiscal condition. Accordingly, regional diffusion has positive effects on local sales tax adoption in a county. These findings contribute substantively to sales tax literature while confirming policy diffusion. © 2017, Copyright © 2017 by PrAcademics Press.
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Collections - College of Social Sciences > School of Public Administration > 1. Journal Articles
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