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An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model ApproachDavid L. SjoquistGeorgia State University - Department of Economics William J. SmithState University of West Georgia - Richards College of Business MaryBeth Beth WalkerGeorgia State University Sally WallaceGeorgia State University - Department of Economics Public Budgeting & Finance, Vol. 27, No. 1, pp. 20-40, Spring 2007 Abstract: The timing of the decision of local governments to adopt a local sales tax is explored in a duration model with time-varying covariates. Our framework suggests a set of factors associated with the decision to adopt a local sales tax and we find empirical support for these factors. We also consider whether the adoption by one jurisdiction depends on the adoption by neighboring jurisdictions and find empirical support for interdependency of behavior.
Number of Pages in PDF File: 21 Accepted Paper SeriesDate posted: February 8, 2007Suggested CitationContact Information
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