There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011. We have...

We examine the impact of legalized casino gambling, including Indian casinos, on crime. Using county-level data between 1994 and 2009, the impact that casino legalization had on crime is examined. Our results show an increase in crime associated with casinos in some circumstances, but not...

This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under a variety of migration elasticity assumptions. Key outputs from the simulation include the impact of tax-induced migration on state revenues, excess burden, and fiscal...

Elderly have been increasingly targeted as a group to enhance economic development and the tax base in communities. While recent literature on elderly migration tends to focus on how elderly migration patterns are influenced by state fiscal variables, the reverse effect from elderly population...