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State-local sales tax, spillover, and economic activity: examining county governments in the US

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  • Jongmin Shon

Abstract

The reliance on sales taxation has increased in both states and counties. This study aggregated county-level data and empirically explored the associations between state-local sales taxes and economic activity by industry types in county governments for the period of 1990–2013. The results revealed negative associations of sales tax rates with economic activity, especially in the manufacturing industry. Further, the findings provided the spatial dependence of economic activity across counties as a form of possible spillover. This study suggests that policymakers should pay attention to how the manufacturing and retail industries respond to any changes in sales tax rates for business activity.

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  • Jongmin Shon, 2017. "State-local sales tax, spillover, and economic activity: examining county governments in the US," Local Government Studies, Taylor & Francis Journals, vol. 43(3), pages 429-450, May.
    • Handle: RePEc:taf:flgsxx:v:43:y:2017:i:3:p:429-450
    DOI: 10.1080/03003930.2017.1300148
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    Cited by:

    1. Anwar Rashed Al Quraan, 2020. "General Sales Tax and Economic Growth in Small Open Developing Countries - Evidence from Jordan," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 16(3), pages 7-15.

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