ISSN:
1467-9787
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Geography
,
Economics
Notes:
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.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/1467-9787.00279