Mark Skidmore () (Department of Economics, University of Wisconsin - Whitewater) Mehmet Serkan Tosun () (Bureau of Business and Economic Research, College of Business and Economics, West Virginia University)
Additional information is available for the following
registered author(s):
In this paper we present new evidence of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, we utilize a unique opportunity to evaluate the effect of a large discrete change in sales tax policy. Using county level data on food income and sales tax data for West Virginia over the 1982-2000 period we estimate that for every one-percentage point increase in the county relative price ratio due to sales tax change, the per capita food income decreases by about 0.7 percent. Our estimates indicate that food sales fell in West Virginia border counties by about 4 percent as a result of the imposition of the 6 percent sales tax on food in 1989.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. 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.
Publisher Info
Paper provided by UW-Whitewater, Department of Economics in its series Working Papers with number
05-07.
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Amrita Dhillon & Carlo Perroni & Kimberley A. Scharf, .
"Implementing Tax Coordination,"
EPRU Working Paper Series
97-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
Other versions: