ISSN:
1432-0592
Source:
Springer Online Journal Archives 1860-2000
Topics:
Architecture, Civil Engineering, Surveying
,
Geography
,
Economics
Notes:
Abstract An input-output model was used to estimate the degree of tax pyramiding and exporting in the State of Hawaii. Tax exporting is an important political objective in export-based economies. The concern of tax pyramiding arises from Hawaii's multi-stage, multi-rate gross receipts tax. This paper briefly describes how the State Input-Output model was modified and used to analyze these two issues. Given specific assumptions on tax shifting by industry and by type of tax, reasonable estimates can be made of the amount of taxes paid by out-of-state consumers (tax exporting) and pattern of price increases across industries and commodities caused by taxes levied on businesses at all stages of production (tax pyramiding). Empirical results are presented for the simplest case analyzed, that of full forward shifting of all taxes.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1007/BF01286401
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