Local option sales taxes and consumer spending patterns: Fiscal interdependence under multi-tiered local taxation

Burge, Gregory S.; Rogers, Cynthia L.

doi:10.1016/j.regsciurbeco.2010.08.001

Cited by 45 publications

(53 citation statements)

References 21 publications

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“…In fact, only seven states (Alabama, Arizona, Colorado, Illinois, Kansas, North Dakota, and Oklahoma) have effectively unbounded LOST autonomy. 7 Figure 1 shows the percentage 5 Readers interested in a more detailed overview of LOST policy in the U.S. should see Burge and Rogers (2011). 6 While Georgia, Hawaii, and South Carolina are included, it is worth noting authorization at one local level is minimal in each case.…”

Section: Local Option Sales Taxes In the Usmentioning

confidence: 99%

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Leaders, Followers, and Asymmetric Local Tax Policy Diffusion

Burge

Rogers

2016

Journal of Regional Science

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Complementing recent theoretical models of tax competition with endogenous leadership, we empirically model local policy diffusion as a dynamic asymmetric process. Using a setting where local option sales taxes rapidly transitioned from nonexistence to ubiquity, we construct a policy leadership index to classify jurisdictions as leaders or followers. Using models that control for vertical tax competition effects, we show how asymmetric leader–follower dynamics characterize horizontal tax competition over the three decades that follow. A placebo test further supports our main conclusions. This methodological approach could be adapted to other settings where policies exhibit both extensive and intensive margins.

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Section: Local Option Sales Taxes In the Usmentioning

confidence: 99%

“…Readers interested in a more detailed overview of LOST policy in the U.S. should see Burge and Rogers ().…”

mentioning

confidence: 99%

Leaders, Followers, and Asymmetric Local Tax Policy Diffusion

Burge

Rogers

2016

Journal of Regional Science

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“…The fiscal relationships between urban and rural jurisdictions have been examined from multiple perspectives, including the timing of adoption of LSTs as well as their revenue‐raising capacity. In general, previous studies suggest that urban jurisdictions and others capable of exporting sales tax burdens are more likely to be among the first to adopt LSTs (Zhao ; Sjoquist et al ; Burge and Roger ; Burge and Piper ; Afonso ) and have greater LST revenue‐raising capacity (Zhao and Hou ; Cornia et al ; Burge and Roger ; Burge and Piper ; Afonso ).…”

Section: The Growth Of E‐commercementioning

confidence: 98%

The Impact of the Amazon Tax on Local Sales Tax Revenue in Urban and Rural Jurisdictions

Afonso

2019

Public Budgeting & Finance

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E‐commerce has become an integral part of Americans’ lives and while it offers many benefits, it also represents forgone sales tax revenue for governments. Using a difference‐in‐differences model, this analysis examines how the Amazon tax affected local sales tax collections in North Carolina and whether that impact has been greater for urban, rural, or tourism‐rich counties. The results suggest that the Amazon tax increased revenues and urban jurisdictions benefit most. This finding is important for practitioners and policymakers as they consider the impact of policy changes, such as the South Dakota v. Wayfair ruling, on revenue capacity and financial management.

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“…Additionally, it replicates the findings of a previous multi-state analysis and incorporates two legal restrictions 2. This research has simply been cited as evidence for the diversity of local government autonomy regarding LSTs (e.g., Afonso 2015a; Burge and Rogers 2011). that may impact the findings. The article concludes with observations on the diversity of LST laws and possible directions for future research.…”

Section: Applications For Practicementioning

confidence: 99%

“…This research has simply been cited as evidence for the diversity of local government autonomy regarding LSTs (e.g., Afonso ; Burge and Rogers ).…”

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confidence: 99%

State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes

Afonso¹

2017

Public Budgeting & Finance

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Local sales taxes (LSTs) have received growing attention over the past decade, but a fundamental aspect of LSTs has remained largely unexplored: How do state laws governing LSTs differ from one another? The literature acknowledges that state laws vary widely, but leaves the discussion at that. This research seeks to fill that void by presenting a comprehensive set of state LST laws and creating a resource that will enable researchers to consider these differences in their analyses. State LST laws are framed within the lenses of jurisdictional eligibility and discretionary authority.

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Local option sales taxes and consumer spending patterns: Fiscal interdependence under multi-tiered local taxation

Cited by 45 publications

References 21 publications

Leaders, Followers, and Asymmetric Local Tax Policy Diffusion

Leaders, Followers, and Asymmetric Local Tax Policy Diffusion

The Impact of the Amazon Tax on Local Sales Tax Revenue in Urban and Rural Jurisdictions

State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes

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