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Retail Price Reactions to Changes in State and Local Sales Taxes

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  • Poterba, James M.

Abstract

Empirical analysis of whether state and local retail taxes are fully shifted to consumers. Compares two different time periods, 1925-1939 and 1947- 1977, and contrasts increases in each period.

Suggested Citation

  • Poterba, James M., 1996. "Retail Price Reactions to Changes in State and Local Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 165-176, June.
  • Handle: RePEc:ntj:journl:v:49:y:1996:i:2:p:165-76
    DOI: 10.1086/NTJ41789195
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    References listed on IDEAS

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    1. Sullivan, Daniel, 1985. "Testing Hypotheses about Firm Behavior in the Cigarette Industry," Journal of Political Economy, University of Chicago Press, vol. 93(3), pages 586-598, June.
    2. Harry Gunnison Brown, 1939. "The Incidence of a General Output or a General Sales Tax," Journal of Political Economy, University of Chicago Press, vol. 47, pages 254-254.
    3. Haig, Robert Murray & Shoup, Carl, 1934. "“The Sales Tax in the American States”," Business History Review, Cambridge University Press, vol. 8(04), pages 74-75, June.
    4. Hall, Robert E, 1988. "The Relation between Price and Marginal Cost in U.S. Industry," Journal of Political Economy, University of Chicago Press, vol. 96(5), pages 921-947, October.
    5. Robert L. Bishop, 1968. "The Effects of Specific and Ad Valorem Taxes," The Quarterly Journal of Economics, Oxford University Press, vol. 82(2), pages 198-218.
    6. Harry Gunnison Brown, 1939. "The Incidence of a General Output or a General Sales Tax," Journal of Political Economy, University of Chicago Press, vol. 47, pages 418-418.
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