Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/102194
Authors: 
Agrawal, David
Year of Publication: 
2014
Series/Report no.: 
CESifo Working Paper 4943
Abstract: 
This paper studies comprehensive national panel data of local option sales taxes at the monthly frequency. I calculate state-by-month population weighted averages of local sales tax rates. I document ten stylized facts concerning the time series patterns and spatial dynamics of local sales taxes. The paper then considers a tax system approach to tax competition where states compete on a variety of margins that are often ignored by the standard focus on tax rates. Using the state-by-month averages, I find a significant association between one state's tax system and its neighboring states' tax systems.
Subjects: 
commodity taxation
local public finance
fiscal federalism
spatial tax competition
tax systems
municipal autonomy
JEL: 
H20
H71
H77
K34
L81
R10
R50
Document Type: 
Working Paper

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