| 000 -LEADER |
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| fixed length control field |
01231nam a2200193Ia 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
181130s2018 xx 000 0 und d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Shon, Jongmin |
| 245 ## - TITLE STATEMENT |
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| Title |
Sales tax competition among state-local governments: |
| Remainder of title |
evidence from the US counties |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
2018 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.575-589. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| -- |
Jun |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This article estimates tax reaction function of local governments competing with other governments to provide the insight for tax policy decision makers. Employing a panel of county-level data in all the states from 1970 to 2006, this article analyzes sales tax competition between county governments. In addition to a static model, this article pays more attention to dynamics in tax reaction function estimated by general methods of moments containing lagged dependent variables in the reaction function. Focusing on county governments, this article finds evidence for strategic interaction, an interaction that has positive effects on the setting of tax rates in a county. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Local government |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Local taxation - U.S. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Sales tax - U.S. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| 773 ## - HOST ITEM ENTRY |
|---|
| Main entry heading |
International Journal of Public Administration |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
Taxation |
