01175nam a2200169Ia 4500008004100000100001800041245008800059260000900147300001500156504000800171520069400179650002100873650002600894650002100920650001300941773005100954181130s2018    xx            000 0 und d  aShon, Jongmin  aSales tax competition among state-local governments:bevidence from the US counties  c2018  ap.575-589.  dJun  aThis 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.  aLocal government  aLocal taxation - U.S.  aSales tax - U.S.  aTaxation  aInternational Journal of Public Administration