Do State Sales Taxes Crowd Out Local Option Sales Taxes?
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DOI: 10.1515/bejeap-2018-0003
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- Wang, Lingxiao & Zheng, Yuqing, 2024. "Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions," Regional Science and Urban Economics, Elsevier, vol. 104(C).
- Leah Brooks, 2023. "Comment on "Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland"," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
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More about this item
Keywords
local sales taxes; vertical and horizontal policy spillovers; crowd-out effects; voter tax fatigue;All these keywords.
JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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