000			01231nam a2200193Ia 4500
008			181130s2018 xx 000 0 und d
100			_aShon, Jongmin
245			_aSales tax competition among state-local governments: _bevidence from the US counties
260			_c2018
300			_ap.575-589.
504			_dJun
520			_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.
650			_aLocal government
650			_aLocal taxation - U.S.
650			_aSales tax - U.S.
650			_aTaxation
773			_aInternational Journal of Public Administration
906			_aTaxation
999			_c506895 _d506895