A Retail Sales / Sales Tax Paradox

Small communities experiencing slow to negative growth sometimes increase their local sales tax rate in order to maintain or expand public services. A cross-sectional, time series model is used to investigate possible unintended consequences. Negative elasticities are found for tax rates above the norm, resulting in reduced retail trade.

MoreLess

Year of publication:	2001-01
Authors:	Lansford Jr., Notie H. ; Brorsen, B. Wade ; Woods, Michael D.
Institutions:	Department of Agricultural Economics, Oklahoma State University
Subject:	community development \| sales tax \| Community/Rural/Urban Development \| Public Economics

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Series:	A.E. Series.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series Department of Agricultural Economics>A.E. Series Number 92071
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008539734