An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach

An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach

The timing of the decision of local governments to adopt a local sales tax is explored in a duration model with time‐varying covariates. Our framework suggests a set of factors associated with the decision to adopt a local sales tax and we find empirical support for these factors. We also consider w...

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Veröffentlicht in:Public budgeting & finance 2007-04, Vol.27 (1), p.20-40
Hauptverfasser: SJOQUIST, DAVID L., SMITH, WILLIAM J., WALKER, MARY BETH, WALLACE, SALLY
Format: Artikel
Sprache:eng
Schlagworte:
Competition
Counties
Economic models
Economic theory
Expenditures
Intergovernmental Relations
Jurisdiction
Local Government
Municipal taxation
Property taxes
Sales taxes
Statistical analysis
Studies
Tax rates
Tax revenues
Taxation
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Zusammenfassung:The timing of the decision of local governments to adopt a local sales tax is explored in a duration model with time‐varying covariates. Our framework suggests a set of factors associated with the decision to adopt a local sales tax and we find empirical support for these factors. We also consider whether the adoption by one jurisdiction depends on the adoption by neighboring jurisdictions and find empirical support for interdependency of behavior.
ISSN:0275-1100
1540-5850
DOI:10.1111/j.1540-5850.2007.00867.x