Opting in with the Joneses: What Affects the Timing of Municipal Adoption of a Local-option Meals Tax?
Author
Abstract
Suggested Citation
DOI: 10.29412/res.wp.2021.14
Download full text from publisher
References listed on IDEAS
- Burge, Gregory S. & Piper, Brian, 2012. "Strategic Fiscal Interdependence: County and Municipal Adoptions of Local Option Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(2), pages 387-415, June.
- Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
- Bo Zhao, 2018. "From Urban Core to Wealthy Towns," Public Finance Review, , vol. 46(3), pages 421-453, May.
- Agrawal, David R., 2014.
"LOST in America: Evidence on local sales taxes from national panel data,"
Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
- David Agrawal, 2014. "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series 4943, CESifo.
- Spry John Arthur, 2005. "The Effects of Fiscal Competition on Local Property and Income Tax Reliance," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-21, January.
- Can Chen & Whitney B. Afonso, 2021. "The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties," Public Budgeting & Finance, Wiley Blackwell, vol. 41(1), pages 51-75, March.
- Albert J. Reed & J. William Levedahl & Charles Hallahan, 2005. "The Generalized Composite Commodity Theorem and Food Demand Estimation," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 87(1), pages 28-37.
- Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R., 2007. "Maxing Out: An Analysis of Local Option Sales Tax Rate Increases," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 45-63, March.
- Burge, Gregory & Rogers, Cynthia, 2011. "Local option sales taxes and consumer spending patterns: Fiscal interdependence under multi-tiered local taxation," Regional Science and Urban Economics, Elsevier, vol. 41(1), pages 46-58, January.
- Bradbury, Katharine & Zhao, Bo, 2009. "Measuring Non–School Fiscal Disparities Among Municipalities," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(1), pages 25-56, March.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Melissa Gentry & Nadia Greenhalgh-Stanley & Shawn M. Rohlin & Jeffrey P. Thompson, 2020. "Dynamic Sales Tax Competition: Evidence from Panel Data at the Border," Working Papers 20-5, Federal Reserve Bank of Boston.
- Burge Gregory S. & Rogers Cynthia L., 2018. "Do State Sales Taxes Crowd Out Local Option Sales Taxes?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-9, July.
- Rohlin, Shawn M. & Thompson, Jeffrey P., 2018. "Local sales taxes, employment, and tax competition," Regional Science and Urban Economics, Elsevier, vol. 70(C), pages 373-383.
- Agrawal, David R. & Shybalkina, Iuliia, 2023.
"Online shopping can redistribute local tax revenue from urban to rural America,"
Journal of Public Economics, Elsevier, vol. 219(C).
- David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
- Agrawal, David R., 2014.
"LOST in America: Evidence on local sales taxes from national panel data,"
Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
- David Agrawal, 2014. "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series 4943, CESifo.
- Whitney B. Afonso, 2017. "State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes," Public Budgeting & Finance, Wiley Blackwell, vol. 37(4), pages 25-46, December.
- Agrawal, David R. & Trandel, Gregory A., 2019.
"Dynamics of policy adoption with state dependence,"
Regional Science and Urban Economics, Elsevier, vol. 79(C).
- David R. Agrawal & Gregory A. Trandel, 2019. "Dynamics of Policy Adoption with State Dependence," CESifo Working Paper Series 7867, CESifo.
- Lang (Kate) Yang & Bradley T. Heim, 2017. "Responsiveness of Income to Local Income Taxes: Evidence from Indiana," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 367-392, June.
- Hawley, Zackary & Rork, Jonathan C., 2015. "Competition and property tax limit overrides: Revisiting Massachusetts' Proposition 2½," Regional Science and Urban Economics, Elsevier, vol. 52(C), pages 93-107.
- Wang, Lingxiao & Zheng, Yuqing, 2024. "Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions," Regional Science and Urban Economics, Elsevier, vol. 104(C).
- David R. Agrawal & William F. Fox, 2021.
"Taxing Goods and Services in a Digital Era,"
National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
- David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
- Yulong Chen & Kevin D. Duncan & Liyuan Ma & Peter F. Orazem, 2023. "How relative marginal tax rates affect establishment entry at state borders," Small Business Economics, Springer, vol. 60(3), pages 1081-1103, March.
- Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
- David R. Agrawal, 2021.
"The Internet as a Tax Haven?,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 1-35, November.
- David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
- Reingewertz, Yaniv, 2018. "Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 84-97.
- Spencer T. Brien & Wenli Yan, 2020. "Are Overlapping Local Governments Competing With Each Other When Issuing Debt?," Public Budgeting & Finance, Wiley Blackwell, vol. 40(2), pages 75-92, June.
- Saxon, Nicholas & Tosun, Mehmet S. & Yang, Jingjing, 2015. "State and Local Sales Taxes and Business Activity in the United States," IZA Discussion Papers 9413, Institute of Labor Economics (IZA).
- David R. Agrawal, 2015.
"The Tax Gradient: Spatial Aspects of Fiscal Competition,"
American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 1-29, May.
- David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.
- Can Chen & Whitney B. Afonso, 2021. "The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties," Public Budgeting & Finance, Wiley Blackwell, vol. 41(1), pages 51-75, March.
- Whitney Afonso, 2016. "The Equity of Local Sales Tax Distributions in Urban, Suburban, Rural, and Tourism Rich Counties in North Carolina," Public Finance Review, , vol. 44(6), pages 691-721, November.
More about this item
Keywords
hazard models; fiscal stress; policy diffusion; local-option tax; yardstick competition;All these keywords.
JEL classification:
- C41 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Duration Analysis; Optimal Timing Strategies
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
- R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PUB-2022-01-17 (Public Finance)
- NEP-URE-2022-01-17 (Urban and Real Estate Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fip:fedbwp:93550. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Spozio (email available below). General contact details of provider: https://edirc.repec.org/data/frbbous.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.