NDLI: Consumption tax competition among governments: Evidence from the United States

Content Provider	Springer Nature Link
Author	Jacobs, Jan P. A. M. Ligthart, Jenny E. Vrijburg, Hendrik
Copyright Year	2009
Abstract	The paper contributes to a small but growing literature that estimates tax reaction functions of governments competing with other governments. We analyze consumption tax competition between US states, employing a panel of state-level data for 1977–2003. More specifically, we study the impact of a state’s spatial characteristics (i.e., its size, geographic position, and border length) on the strategic interaction with its neighbors. For this purpose, we calculate for each state an average effective consumption tax rate, which covers both sales and excise taxes. In addition, we pay attention to dynamics by including lagged dependent variables in the tax reaction function. We find overwhelming evidence for strategic interaction among state governments, but only partial support for the effect of spatial characteristics on tax setting. Tax competition seems to have lessened in the 1990s compared to the early 1980s.
Starting Page	271
Ending Page	294
Page Count	24
File Format	PDF
ISSN	09275940
Journal	International Tax and Public Finance
Volume Number	17
Issue Number	3
e-ISSN	15736970
Language	English
Publisher	Springer US
Publisher Date	2009-06-24
Publisher Place	Boston
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Tax competition Tax reaction function Consumption taxation Spatial lag Finance /Banking Business Taxation Public Finance & Economics
Content Type	Text
Resource Type	Article
Subject	Finance Accounting Economics and Econometrics

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands

Corporate tax competition between firms

Consumption tax competition among governments: Evidence from the United States

Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data

Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments

Decentralization in Africa and the nature of local governments’ competition: evidence from Benin

On Spatial Public Finance Empirics

An index of capital tax competition

Tax Competition and International Public Goods

Consumption tax competition among governments: Evidence from the United States

Similar Documents

Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands

Corporate tax competition between firms

Consumption tax competition among governments: Evidence from the United States

Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data

Interjurisdictional Tax Competition in a Federal System of Overlapping Revenue Maximizing Governments

Decentralization in Africa and the nature of local governments’ competition: evidence from Benin

On Spatial Public Finance Empirics

An index of capital tax competition

Tax Competition and International Public Goods

Consumption tax competition among governments: Evidence from the United States