为什么美国对食品杂货征税?多层次政府互动的理论与空间证据

IF 3.5 2区经济学 Q1 ECONOMICS

Regional Science and Urban Economics Pub Date : 2023-11-10 DOI:10.1016/j.regsciurbeco.2023.103959

Lingxiao Wang , Yuqing Zheng

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引用次数: 0

摘要

在美国，食品杂货销售税(或食品杂货税)以州和/或县税的形式征收。为了研究地方政府如何建立这些杂货税，我们开发了一个动态博弈模型来解释县与县之间以及县与州之间关于杂货税的相互作用。利用2006年至2017年县和州一级食品杂货税的新面板数据，我们估计了一个包括多级政府的动态空间模型。实证证据揭示了三个关键的空间决定因素，有助于县杂货店税率的变化。(1)来自本州的纵向负面影响，(2)来自邻县的横向积极影响，以及(3)来自邻州的对角线积极影响。

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Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions

Grocery food sales taxes (or grocery taxes) in the United States are applied in the form of a state and/or county tax. To investigate how local governments establish these grocery taxes, we develop a dynamic gaming model to explain the county–county and county–state interactions regarding grocery taxes. Leveraging novel panel data on grocery taxes at county and state levels from 2006 to 2017, we estimate a dynamic spatial model including multilevel governments. The empirical evidence unveils three key spatial determinants that contribute to variations in county grocery tax rates. (1) A negative vertical impact from the home state, (2) a positive horizontal effect from neighboring counties, and (3) a positive diagonal effect from neighboring states.

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来源期刊

Regional Science and Urban Economics Multiple-

CiteScore

5.30

自引率

9.70%

发文量

期刊介绍： Regional Science and Urban Economics facilitates and encourages high-quality scholarship on important issues in regional and urban economics. It publishes significant contributions that are theoretical or empirical, positive or normative. It solicits original papers with a spatial dimension that can be of interest to economists. Empirical papers studying causal mechanisms are expected to propose a convincing identification strategy.