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Using Excise Taxes to Finance State Government: Do Neighboring State Taxation Policy and Cross-Border Markets Matter?
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In this article, the tax policy of U.S. state governments is analyzed with special attention to how this policy is influenced by the level of excise taxation in neighboring states, "border-tax effects," and the relative size of the market located across state boundaries.Abstract:
In this paper the excise tax policy of U.S. state governments is analyzed with special attention to how this policy is influenced by the level of excise taxation in neighboring states, "border-tax effects," and the relative size of the market located across state boundaries. Using a panel data set, state policies towards the taxation of cigarettes, all alcoholic beverages, beer, distilled liquor, motor fuel, and insurance are investigated within the context of a vote-maximizing model of collective decision making. The role of the industry in that state whose goods and services are singled out for special taxation is also examined.read more
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Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence from the USA
Michael Devereux,Michael Devereux,Ben Lockwood,Ben Lockwood,Ben Lockwood,Michela Redoano,Michela Redoano +6 more
TL;DR: In this article, a simple theoretical framework for analyzing simultaneous vertical and horizontal competition in excise taxes, and estimates equations informed by the theory on a panel of U.S. state and federal excise taxes on cigarettes and gasoline.
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Did the single market cause competition in excise taxes? Evidence from EU countries
Ben Lockwood,Giuseppe Migali +1 more
TL;DR: In this article, tax competition theory predicts that the introduction of the EU Single Market in 1993 should have caused excise tax competition and thus increased strategic interaction in the setting of excise taxes among EU countries.
Politics or mobility? evidence from us excise taxation *
TL;DR: In this article, the authors test for the state interdependence of gasoline and cigarette taxation in the US (1975-2006) and find that state interdependency is due solely to yardstick competition, since any interaction disappears completely in the case of states with lame duck governors.
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Interjurisdictional tax competition in china
TL;DR: In this article, the authors provide empirical evidence on the extent and possible channels of tax competition among provincial governments in China using a panel of provincial-level data for 1993-2007.
Cross-Border Shopping and the Sales Tax: An Examination of Food Purchases in West
TL;DR: In this article, the authors present new evidence of cross-border shopping in response to sales taxation and show that food sales fell in West Virginia border counties by about eight percent as a result of the imposition of the six percent sales tax on food at the beginning of 1990.
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Analysis of Covariance with Qualitative Data
TL;DR: In this paper, the joint maximum likelihood estimator of the structural parameters is not consistent as the number of groups increases, with a fixed number of observations per group, and a conditional likelihood function is maximized, conditional on sufficient statistics for the incidental parameters.
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Estimating dynamic demand for cigarettes using panel data: the effects of bootlegging, taxation and advertising reconsidered
Badi H. Baltagi,Daniel Levin +1 more
TL;DR: In this article, a dynamic demand for cigarette consumption is estimated using pooled data of 46 states over the period 1963 to 1980, and the effects of the Fairness Doctrine Act and advertising ban on cigarette consumption are re-examined.
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Economic and Political Foundations of Tax Structure
Walter Hettich,Stanley L. Winer +1 more
TL;DR: In this paper, the essential elements of tax systems are derived as the outcome of rational behavior in a model where government maximizes expected support and where opposition to tax reform depends on the loss in full income.
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Democratic Choice and Taxation
Walter Hettich,Stanley L. Winer +1 more
TL;DR: Hettich and Winer as discussed by the authors examined tax policies and tax systems as they arise from democratic choices, set against the background of a market economy and found that democratic institutions yield complex tax systems with features that follow a varied but predictable pattern.
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Policy Watch; Alcohol and Cigarette Taxes
Michael Grossman,Michael Grossman,Jody L. Sindelar,Jody L. Sindelar,John Mullahy,John Mullahy,Richard C. E. Anderson +6 more
TL;DR: The bulk of the evidence presented here does support higher taxes on cigarettes and alcohol, and estimates of the social costs and implied optimal tax rates on cigarettes