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Local Sales Taxes: Tax Rate Differentials, Sales Loss, and Revenue Estimation

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  • Ronald C. Fisher

    (Michigan State University)

Abstract

Local sales tax rate differentials are evaluated in a theoretical model allowing for increasing cost industries and consumer transportation cost. It is shown that the tax rate differential variables used in previous research lead to an underestimate of the effects onjurisdiction sales and that the effects should vary by commodity type. Evidence for the District of Columbia metropolitan area partially confirms previous research findings that local tax rate differentials significantly affect sales locations, although ways of reducing this effect are indicated .

Suggested Citation

  • 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.
    • Handle: RePEc:sae:pubfin:v:8:y:1980:i:2:p:171-188
    DOI: 10.1177/109114218000800203
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    Citations

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    Cited by:

    1. Richard Hawkins & Matthew N. Murray, 2004. "Explaining Interjurisdictional Variations in Local Sales Tax Yield," Public Finance Review, , vol. 32(1), pages 82-104, January.
    2. William F. Fox & Matthew N. Murray, 2005. "Sales Taxation in a Global Economy," Contributions to Economic Analysis, in: Taxing the Hard-to-tax: Lessons from Theory and Practice, pages 221-244, Emerald Group Publishing Limited.
    3. John Cawley & David Frisvold & Anna Hill & David Jones, 2020. "The Impact of the Philadelphia Beverage Tax on Prices and Product Availability," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 39(3), pages 605-628, June.
    4. 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.
    5. Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
    6. repec:rri:wpaper:200507 is not listed on IDEAS
    7. 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.
    8. James P. Feehan, 1985. "Provincial Government Taxation of Clothing and Footwear: Revenue and Equity Aspects," Canadian Public Policy, University of Toronto Press, vol. 11(1), pages 26-39, March.
    9. Gary C. Cornia & Scott Grimshaw & Ray Nelson & Lawrence Walters, 2010. "The Effect of Local Option Sales Taxes on Local Sales," Public Finance Review, , vol. 38(6), pages 659-681, November.
    10. Tosun Mehmet S & Skidmore Mark L, 2007. "Cross-Border Shopping and the Sales Tax: An Examination of Food Purchases in West Virginia," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-20, December.
    11. Lansford, Notie H., Jr. & Brorsen, B. Wade & Woods, Michael D., 2001. "A Retail Sales / Sales Tax Paradox," A.E. Series 92071, Oklahoma State University, Department of Agricultural Economics.
    12. Shawn M. Rohlin & Jeffrey P. Thompson, 2013. "The effect of state and local sales taxes on employment at state borders," Finance and Economics Discussion Series 2013-49, Board of Governors of the Federal Reserve System (U.S.).
    13. Stan Chervin & Kelly Edmiston & Matthew N. Murray, 2000. "Urban Malls, Tax Base Migration, and State Intergovernmental Aid," Public Finance Review, , vol. 28(4), pages 309-334, July.
    14. Rossitza B. Wooster & Joshua W. Lehner, 2010. "Reexamining The Border Tax Effect: A Case Study Of Washington State," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 511-523, October.
    15. Thompson, Jeffrey P. & Rohlin, Shawn M., 2012. "The Effect of Sales Taxes on Employment: New Evidence From Cross-Border Panel Data Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 1023-1041, December.
    16. Stehn, Jürgen, 1992. "Umsatzbesteuerung im EG-Binnenmarkt: von der Mehrwertsteuer zur Verkaufssteuer?," Open Access Publications from Kiel Institute for the World Economy 1532, Kiel Institute for the World Economy (IfW Kiel).
    17. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
    18. Stehn, Jürgen, 1994. "Turnover taxation in the EC: options for future reforms," Kiel Working Papers 613, Kiel Institute for the World Economy (IfW Kiel).
    19. John L. Mikesell & C. Kurt Zorn, 1986. "Impact of the Sales Tax Rate on its Base: Evidence from a Small Town," Public Finance Review, , vol. 14(3), pages 329-338, July.
    20. repec:kap:iaecre:v:16:y:2010:i:2:p:135-148 is not listed on IDEAS
    21. John H. Beck & Randall W. Bennett, 2003. "Taxation, License Fees, and New Car Registrations," Public Finance Review, , vol. 31(5), pages 487-509, September.

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