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State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes

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  • Whitney B. Afonso

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  • Whitney B. Afonso, 2017. "State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes," Public Budgeting & Finance, Wiley Blackwell, vol. 37(4), pages 25-46, December.
    • Handle: RePEc:bla:pbudge:v:37:y:2017:i:4:p:25-46
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    File URL: http://hdl.handle.net/10.1111/pbaf.12171
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    References listed on IDEAS

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    1. David L. Sjoquist & Mary Beth Walker & Sally Wallace, 2005. "Estimating Differential Responses to Local Fiscal Conditions: A Mixture Model Analysis," Public Finance Review, , vol. 33(1), pages 36-61, January.
    2. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 1-29, May.
    3. Borg, Mary O. & Mason, Paul M., 1988. "The Budgetary Incidence of a Lottery to Support Education," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 75-85, March.
    4. Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R., 2007. "Maxing Out: An Analysis of Local Option Sales Tax Rate Increases," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 45-63, March.
    5. Zhirong Zhao, 2005. "Motivations, Obstacles, and Resources: The Adoption Of The General-Purpose Local Option Sales Tax in Georgia Counties," Public Finance Review, , vol. 33(6), pages 721-746, November.
    6. Burge, Gregory S. & Piper, Brian, 2012. "Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 387-415, June.
    7. Burge, Gregory & Rogers, Cynthia, 2011. "Local option sales taxes and consumer spending patterns: Fiscal interdependence under multi-tiered local taxation," Regional Science and Urban Economics, Elsevier, vol. 41(1), pages 46-58, January.
    8. DaeJin Kim & Sang Seok Bae & Robert J. Eger III, 2009. "Is Local Discretionary Sales Tax Adopted to Counteract Fiscal Stress?," Economic Development Quarterly, , vol. 23(2), pages 150-166, May.
    9. Borg, Mary O. & Mason, Paul M., 1988. "The Budgetary Incidence of a Lottery to Support Education," National Tax Journal, National Tax Association, vol. 41(1), pages 75-85, March.
    10. Rogers, Cynthia L., 2004. "Local Option Sales Tax (LOST) Policy on the Urban Fringe," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 34(1), pages 1-24.
    11. Calvin Blackwell & John C. Crotts & Stephen W. Litvin & Alan K. Styles, 2006. "Local Government Compliance with Earmarked Tax Regulation," Public Finance Review, , vol. 34(2), pages 212-228, March.
    12. 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.
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    Cited by:

    1. Matthew Walshe, 2019. "Does Local Government Autonomy Promote Fiscal Sustainability? Lessons from Illinois," IMFG Papers 42, University of Toronto, Institute on Municipal Finance and Governance.
    2. Can Chen & Whitney B. Afonso, 2021. "The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties," Public Budgeting & Finance, Wiley Blackwell, vol. 41(1), pages 51-75, March.

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