In this paper we present new evidence of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, we utilize a unique opportunity to evaluate the effect of a large discrete change in sales tax policy. Using...

Theoretic growth models and microeconomic evidence suggest that human capital accumulation is an important determinant of per capita income growth. However, outliers, measurement errors, and incorrect specifications may have affected early macroeconomic studies that found a weak relationship...

In this paper we use monthly gasoline price data for all fifty U.S. states over the period 1984 to 1999 to examine the incidence of state gasoline excise taxes. Standard economic theory predicts full shifting of the excise tax to consumers when the supply of gasoline is perfectly elastic, and...

In this paper we examine the geographic distribution of economic damages caused by natural disasters throughout the United States. Some economists have advocated the use of appropriately priced comprehensive natural disaster insurance as a means of disaster mitigation. The presumption implicit...

We use disaster impact data over time to examine the degree to which the human and economic losses from natural disasters are reduced as economies develop. We find that countries with higher income, higher educational attainment, greater openness, more complete financial systems and smaller...

In this paper data from all 50 U.S. states are used to examine factors associated with the level of educational attainment in the population. Specifically, this inquiry examines the relationship between the percentage of the adult population aged 25-39 with a college bachelors degree or more and...

In this article we use data on lottery sales for all 55 counties in West Virginia over the period 1987–2000 to examine in a dynamic framework the determinants of lottery revenues. While we examine more generally the determinants of lottery revenues, we focus on the effects of the introduction...

In this paper new evidence is presented of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, a unique opportunity is utilized to evaluate the effect of a large discrete change in sales tax policy. Using...

In this paper new evidence is presented of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, a unique opportunity is utilized to evaluate the effect of a large discrete change in sales tax policy. Using...

In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...