Advanced Search
MyIDEAS: Login to save this article or follow this journal

Have State Tax Interdependencies Changed Over Time?

Contents:

Author Info

  • John Deskins

    (Creighton University, johndeskins@creighton.edu)

  • Brian Hill

    (Salisbury University)

Registered author(s):

    Abstract

    The literature investigating strategic tax competition among U.S. state has shown significant variation in terms of the magnitude, and even the sign, of tax competition effects. One dimension upon which variation in results may occur is the period of analysis. It is plausible that tax competiveness may change over time as the economic environment changes, and as such, an investigation into dynamic strategic tax responsiveness may be of value. We systematically examine whether, and to what extent, tax interdependencies have changed over time using a series of spatial regression models using a panel of state-level data covering U.S. states from 1978 through 2006. Results consistently provide evidence that the degree to which states change personal income tax (PIT) rates in response to changes in neighboring states diminished over much of the period of analysis. Results provide some evidence that responsiveness in setting sales tax rates also changed.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://pfr.sagepub.com/content/38/2/244.abstract
    Download Restriction: no

    Bibliographic Info

    Article provided by in its journal Public Finance Review.

    Volume (Year): 38 (2010)
    Issue (Month): 2 (March)
    Pages: 244-270

    as in new window
    Handle: RePEc:sae:pubfin:v:38:y:2010:i:2:p:244-270

    Contact details of provider:

    Related research

    Keywords: tax competition; state tax policy; dynamic tax reaction function;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:38:y:2010:i:2:p:244-270. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.