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Local Option Sales Tax (LOST) Policy on the Urban Fringe

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Author Info

  • Rogers, Cynthia L.

Abstract

Many state legislatures grant local governments the authority to enact sales taxes on retail sales transactions that occur within local jurisdictions. Local government reliance on these local option sales tax (LOST) revenues is increasing. In many states, including Oklahoma, municipal governments are unrestricted as to the LOST rate that can be imposed. The ability to generate LOST revenues, however, may depend on many factors outside a local government’s domain, including proximity to large, urban retail centers, and tax competition from other localities. This paper investigates aspects of LOST policy for municipal governments located on the urban fringe using all Oklahoma municipalities that imposed a LOST from 1990 to 2001. An important finding is that the revenue impact of increasing LOST rates (i.e., the LOST tax elasticity) depends on the urban influence measure. The implications are important for guiding nonmetropolitan municipal governments in the determination of LOST policy

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File URL: http://purl.umn.edu/132272
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Bibliographic Info

Article provided by Mid-Continent Regional Science Association in its journal Journal of Regional Analysis and Policy.

Volume (Year): 34 (2004)
Issue (Month): 1 ()
Pages:

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Handle: RePEc:ags:jrapmc:132272

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Web page: http://jrap-journal.org/index.htm
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Related research

Keywords: Community/Rural/Urban Development; Financial Economics;

References

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  1. J. L. Love, 1992. "Local Sales Tax Options: A Case Study Of South Georgia," The Review of Regional Studies, Southern Regional Science Association, vol. 22(1), pages 105-114, Summer.
  2. Ronald C. Fisher, 1980. "Local Sales Taxes: Tax Rate Differentials, Sales Loss, and Revenue Estimation," Public Finance Review, , vol. 8(2), pages 171-188, April.
  3. John D. Wong, 1996. "The Impact Of Local Option Sales Taxes On Retail Sales, Employment, Payrolls, And Establishments: The Case For Kansas," The Review of Regional Studies, Southern Regional Science Association, vol. 26(2), pages 166-176, Fall.
  4. Poterba, James M., 1996. "Retail Price Reactions to Changes in State and Local Sales Taxes," National Tax Journal, National Tax Association, vol. 49(2), pages 165-76, June.
  5. Walsh, Michael J. & Jones, Jonathan D., 1988. "More Evidence on the "Border Tax" Effect: The Case of West Virginia, 1979-84," National Tax Journal, National Tax Association, vol. 41(2), pages 261-65, June.
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Cited by:
  1. Maureen Kilkenny, 2010. "Urban/Regional Economics And Rural Development," Journal of Regional Science, Wiley Blackwell, vol. 50(1), pages 449-470.

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