Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/102194 
Autor:innen: 
Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
CESifo Working Paper No. 4943
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
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.
Schlagwörter: 
commodity taxation
local public finance
fiscal federalism
spatial tax competition
tax systems
municipal autonomy
JEL: 
H20
H71
H77
K34
L81
R10
R50
Dokumentart: 
Working Paper
Erscheint in der Sammlung:

Datei(en):
Datei
Größe
985.93 kB





Publikationen in EconStor sind urheberrechtlich geschützt.