Excise Tax Setting in a Dynamic Space-Time Framework

This study develops a simple model for analyzing excise tax setting in a competitive framework. Then, this study utilizes a dynamic space-time panel econometric model to explore cigarette and beer tax rate setting from U.S. states from 1960-2007. The empirical findings support the model predictions. Both cigarette and beer taxes are highly persistent, but cigarette tax rates are more competitive (spatially correlated) across states

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Year of publication:	2015
Authors:	Hoffer, Adam J.
Other Persons:	Lacombe, Donald J. (contributor)
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Verbrauchsteuer \| Excise tax \| Theorie \| Theory

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Extent:	1 Online-Ressource (31 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 29, 2015 erstellt
Other identifiers:	10.2139/ssrn.2624765 [DOI]
Classification:	C31 - Cross-Sectional Models; Spatial Models ; C23 - Models with Panel Data ; H71 - State and Local Taxation, Subsidies, and Revenue ; H73 - Interjurisdictional Differentials and Their Effects
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013020146