Effects of Sales Tax Competition on Local Revenue Capacity: Empirical Analysis of California County Governments

IF 0.5 4区 管理学 Q4 POLITICAL SCIENCE
Jongmin Shon
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引用次数: 0

Abstract

This study empirically examines the effects of tax competition in both horizontal and vertical ways on the revenue capacity of counties in California from 2003 to 2015. Spatial Durbin model (SDM) identifies the effects of two-way tax competition on a county’s revenue capacity. The findings provide evidence that local sales tax helps a county expand its total revenue, but the two-way tax competition brings about a decrease in local revenue capacity as a result of spillovers. Furthermore, a lower-taxing area can have more benefits because the expansions in the neighbors are much greater than the higher-taxing one. In spite of the extant research of tax competition, this study adds another contribution to this research arena that the empirical approach of the SDM rules out the geospatial effects of the other explanatory variables that might have some unobserved effects in the extant literature.
销售税竞争对地方财政收入能力的影响:基于加州县政府的实证分析
本研究从横向和纵向两方面实证考察了2003 - 2015年加州县域税收竞争对县域收入能力的影响。空间德宾模型(SDM)确定了双向税收竞争对县收入能力的影响。研究结果表明,地方销售税有助于县域财政总收入的扩大,但双向税收竞争会产生溢出效应,导致地方财政收入能力下降。此外,低税收地区可以有更多的好处,因为邻居的扩张比高税收地区大得多。尽管已有关于税收竞争的研究,但本研究为这一研究领域增加了另一项贡献,即SDM的实证方法排除了其他解释变量的地理空间效应,这些变量在现有文献中可能具有一些未观察到的效应。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
1.10
自引率
25.00%
发文量
31
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