2010
DOI: 10.1177/1091142110367856
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Have State Tax Interdependencies Changed Over Time?

Abstract: The literature investigating strategic tax competition among U.S. state has shown significant variation in terms of the magnitude, and even the sign, of tax competition effects. One dimension upon which variation in results may occur is the period of analysis. It is plausible that tax competiveness may change over time as the economic environment changes, and as such, an investigation into dynamic strategic tax responsiveness may be of value. We systematically examine whether, and to what extent, tax interdepe… Show more

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Cited by 17 publications
(15 citation statements)
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“…In vocation education field, on the one hand strategic interactions between provinces means policy spillover and policy learning (Benz and Fürst 2002), but on the other hand, such interactions are also the results (Deskins and Hill 2010). Under the leading of the central government, each province adopts special policy according to the conditions of itself and the neighbors.…”
Section: Strategic Interaction and Spatial Diffusionmentioning
confidence: 98%
“…In vocation education field, on the one hand strategic interactions between provinces means policy spillover and policy learning (Benz and Fürst 2002), but on the other hand, such interactions are also the results (Deskins and Hill 2010). Under the leading of the central government, each province adopts special policy according to the conditions of itself and the neighbors.…”
Section: Strategic Interaction and Spatial Diffusionmentioning
confidence: 98%
“…5 Moreover, these studies are based on either a tax reaction function or a vote-function framework. The former is employed by Allers and Elhorst (2005), Dubois et al (2007), Edmark and Agren (2008), and Deskins and Hill (2010), whereas the vote-function framework is used in Solé-Ollé (2003), Vermeir and Heyndels (2006), Bosch and Solé-Ollé (2007), and Dubois and Paty (2010). Different models can be used to test the yardstick competition hypothesis (Elhorst and Fréret 2009): (1) a two-equation spatial lag model, (2) a spatial lag model with crossproducts, and (3) a two-regime spatial lag model.…”
Section: Literature Reviewmentioning
confidence: 99%
“…In higher education field, strategic interactions among provinces imply policy spillover and policy learning (Benz and Furst 2002) and are also the results of inter-province competition (Deskins and Hill 2010). As illustrated in Table 2 As illustrated in Fig.…”
Section: Moran's I Test and Strategic Interactionmentioning
confidence: 99%