Mills, Brian M.; Rosentraub, Mark S.; Winfree, Jason A.; … - In: Public Money & Management 34 (2014) 2, pp. 145-152
This paper addresses the case of Arlington, Texas and its strategy of using a sales tax increase to fund the construction of its sports stadiums. While Arlington exported a large portion of the tax increase to nearby areas--and increased its monthly sales and use tax collections by nearly $1.7...